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The year-end financial statements of Acres company are presented below:

Acres Company Balance Sheets December 31,

	2010	2009	Increase/Decrease
Cash	9,000	8,000	1,000
A/R	15,000	18,000	(3,000)
Inv	44,000	45,000	(1,000)
Total Current Assets	68,000	71,000	(3,000)
Patent	16,000	0	16,000
LT invest in stock at cost	12,000	14,000	(2,000)
PP&E	82,000	68,000	14,000
Less:Accum Dep.	(19,000)	(18,000)	(1,000)
Total Assets	159,000	135,000	24,000
A/P	15,000	12,000	3,000
Inc taxes payable, current	8,000	6,000	2,000
Current Maturities on serial bonds Payable	1,000	1,000	0
Total Current Liab	24,000	19,000	5,000
Def. Income Taxes Payable, LT	4,000	0	4,000
Serial Bonds Payable, 5% maturing at annual intervals beg, Jan 1, 2009	21,000	22,000	(1,000)
Premium on serials bonds payable	1,000	1,100	(100)
Notes Payable, LT	4,000	0	4,000
Common Stock	50,000	45,000	5,000
Cont. Capital in excess of par	5,000	3,900	1,100
Retained Earnings	50,000	44,000	6,000
Total Liab & SE	159,000	135,000	24,000

Acres Company Income Statement Year Ended December 31, 2010

Net Sales		100,000
Cost of Sales		(57,000)
Gross Profit		43,000
Operating Exp.
Salaries	2,000
Depreciation	4,000
Patent Ammort	1,000
Interest	2,500
Income Taxes
Current	8,000
Deferred	4,000	21,500
		21,500
Other Gains/Losses
Gain on Sale of Inv		3,000
Loss of Sale of Machinery		(500)
Net Income		24,000

Additional Information:

1. During 2010 part of the long-term investment in the common stock of Campbell Company was sold for $5,000. The cost of these shares was $2,000 at acquisition.

2. During 2010 machinery was sold for proceeds of $1,500, the cost of this machinery was $5,000. Accumulated depreciation on this machinery to date of disposal was $3,000.

3. During 2010 Acres Company purchased various fixed assets. Of these acquisitions, $4,000 was financed by issuance of the long-term note payable, and the remainder was bought with cash.

4. Dividends paid for 2010 amounted to $18,000.

5. During 2010 Acres Company issued common stock with a par value of $5,000. This was the only transaction which involved capital stock during 2010.

6. During 2010 Acres Company purchased a patent for cash.

Questions:

What are significant financing and investing activites not affecting cash?

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