The following accounts and corresponding balances were drawn from Berry Company’s 2012 and 2011 year-end balance sheets. Account Title 2012 2011 Bonds payable $ 210,000 $ 300,000 Common stock 370,000 275,000 Other information drawn from the accounting records: 1. Dividends paid during the period amounted to $30,000. 2. There were no bond liabilities issued during the period. (a) Compute the amount of cash flow associated with the repayment of bond liabilities. Payment of bond liability _______________ (b) Compute the amount of cash flow associated with the issue of common stock. Common stock issued __________________ (c) Prepare the financing activities section of the statement of cash flows. Berry Company Statement of Cash Flows For the Year Ended 2012 Cash flows from financing activities (Select from the following): inflow from the issue of common stock Outflow from the repayment of bonds inflow for the repayment of bonds inflow from owner Outflow for the payment of dividends _________________ inflow from the issue of common stock Outflow from the repayment of bonds inflow for the repayment of bonds inflow from owner Outflow for the payment of dividends ________________ inflow from the issue of common stock Outflow from the repayment of bonds inflow for the repayment of bonds inflow from owner Outflow for the payment of dividends ___________ Net Cash Outflow from Financing Activities _______________