Determine the net cash flows from operating activities, investing activities, and financing activities. Also determine the net increase or decrease in cash. It lists May 31, 2011 as notes payable: $200,000; land: $500,000; capital stock: $75,000; retained earnings: $325,000 and cash $100,000. For June 30,2011 it lists notes payable: $250,000; land: $575,000; capital stock: $90,000; retained earnings: $410,000 and cash $175,000. Dividends of $35,000 were paid for June.