In preparation for developing its statement of cash flows for the year just ended, D-Rose Distributors collected the following information: ($ in millions)

a. Purchase of treasury bills (considered a cash equivalent): 7.6
b. Sale of preferred stock: 151.6
c. Gain on sale of land: 5.6
d. Proceeds from sale of land: 26.6
e. Issuance of bonds payable for cash: 141.6
f. Purchase of equipment for cash: 31.6
g. Purchase of GE stock: 36.6
h. Declaration of cash dividends: 135.6
i. Payment of cash dividends declared in previous year: 131.6
j. Purchase of treasury stock: 121.6
k. Payment for the early extinguishment of long-term notes (carrying (book) value: $100 million) 111.6

Required:
a. Prepare the investing activities section of D-Rose's statement of cash flows.
b. Prepare the financing activities section of D-Rose's statement of cash flows.