Killarney Holdings Ltd's comparative balance sheet at December 31, 2014 is presented below. Killarney's profit for the year was $88,510. Land was acquired for future expansion. Equipment and a long-term investment were purchased during the year, but none were sold. Dividends were paid to the common shareholders. 
Instructions
a. Determine cash flow provided (used) by operating activities. Show all calculations.
b. Determine cash flow provided (used) by investing activities. Show all calculations.
c. Determine cash flow provided (used) by financing activities. Show all calculations.
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