on august 5 , 2014 , tribune publishing became a separate publicly-traded company with its own board of directors and senior management team . shares of tribune publishing common stock are listed on the new york stock exchange under the symbol “ tpub . ” in connection with the separation and distribution , tribune publishing paid a $ 275.0 million cash dividend to tco from a portion of the proceeds of a senior secured credit facility entered into by tribune publishing . in connection with the separation and distribution , tco entered into a transition services agreement ( the “ tsa ” ) and certain other agreements with tribune publishing that govern the relationships between tribune publishing and tco following the separation and distribution . under the tsa , the providing company is generally allowed to fully recover all out-of-pocket costs and expenses it actually incurs in connection with providing the services , plus , in some cases , the allocated direct costs of providing the services , generally without profit . pursuant to the tsa , tco provides tribune publishing with certain specified services on a transitional basis , including support in areas such as human resources , risk management , treasury , technology , legal , real estate , procurement and advertising and marketing in a single market . tribune 28 publishing provides tco with certain specified services on a transitional basis , including in areas such as human resources , technology , legal , procurement , accounting , digital advertising operations , and advertising , marketing , event management and fleet maintenance in a single market . tco has received a private letter ruling ( “ plr ” ) from the internal revenue service ( “ irs ” ) which provides that the distribution of tribune publishing stock and certain related transactions will qualify as tax-free to tco , tribune publishing and tco 's stockholders and warrantholders for u.s. federal income tax purposes . although a plr from the irs generally is binding on the irs , the plr does not rule that the distribution satisfies every requirement for a tax-free distribution , and the parties will rely solely on the opinion of the tco 's special tax counsel that such additional requirements have been satisfied . results of operations year ended december 28 , 2014 compared to the year ended december 29 , 2013 consolidated —operating results for the years ended december 28 , 2014 and december 29 , 2013 are shown in the table below ( in thousands ) . references in this discussion to individual markets include daily newspapers in those markets and their related businesses . replace_table_token_2_th operating revenues decreased 4.9 % , or $ 87.1 million , in the year ended december 28 , 2014 compared to the prior year period due to a $ 91.3 million decline in advertising revenues and a $ 1.8 million decrease in other revenues , partially offset by an increase of $ 6.0 million in circulation revenues . advertising revenues , excluding acquisitions , decreased 10.4 % , or $ 109.7 million , compared to the prior year . income from operations decreased 47.9 % , or $ 79.8 million , in the year ended december 28 , 2014 due mainly to lower advertising revenues and costs associated with the spin-off . 29 operating revenues —total operating revenues , by classification , for the years ended december 28 , 2014 and december 29 , 2013 were as follows ( in thousands ) : replace_table_token_3_th advertising revenues —total advertising revenues decreased 8.7 % , or $ 91.3 million , in the year ended december 28 , 2014 compared to the prior year end . retail advertising fell 9.8 % , or $ 54.5 million , due to declines in most categories . the categories with the largest declines were department stores , specialty merchandise , food/drug stores , general merchandise and electronics categories , which comprised $ 35.3 million of the year-over-year decline . preprint revenues , which are primarily included in retail advertising , decreased 8.9 % , or $ 31.3 million . national advertising revenues fell 13.8 % , or $ 29.5 million , due to declines in several categories , most notably movies , wireless/telecom , financial , and package goods , which together declined by a total of $ 27.1 million . classified advertising revenues decreased 2.6 % , or $ 7.3 million , compared to the prior year period , primarily due to a decrease of $ 12.2 million related to the careerbuilder contract amendment and a decrease of $ 3.3 million related to the classified ventures sale of apartments.com in april 2014 , which resulted in the termination of the apartments.com contract . these declines also resulted in the decrease in digital advertising revenues , which are included in the above categories , and decreased 6.4 % , or $ 12.2 million , in the year ended december 28 , 2014 compared to the prior year . the declines in advertising revenues were partially offset by year-to-date contributions of $ 18.5 million from the baltimore and chicago acquisitions occurring during 2014. circulation revenues —circulation revenues were up 1.4 % , or $ 6.0 million , in the year ended december 28 , 2014 compared to the prior year due largely to an increase of $ 7.8 million from acquisitions . this increase was partially offset by decreases in print edition sales . though total daily net paid circulation , including digital editions , averaged 1.8 million copies for the year ended december 28 , 2014 , up 5.6 % from the comparable prior year period , total sunday net paid circulation , including digital editions , for the year ended december 28 , 2014 averaged 2.9 million copies , down 0.7 % from the comparable prior year period . story_separator_special_tag see “ transfer of real estate ” discussed later in this item 7 for more information on the sale-leaseback transaction . promotion and marketing expense —promotion and marketing expense decreased 2.6 % , or $ 1.4 million , in the year ended december 29 , 2013 due primarily to decreased marketing and general advertising . outside printing and production expense —outside printing and production expense increased 2.6 % , or $ 1.1 million , in the year ended december 29 , 2013 primarily due to increased print production . affiliate fees expense —affiliate fees expense includes fees paid to classified ventures and careerbuilder . affiliate fees expense increased 9.3 % , or $ 2.7 million , in the year ended december 29 , 2013 due primarily to an increase in classified ventures auto fees . other general and administrative expenses —other general and administrative expenses includes repairs and maintenance and other miscellaneous expenses . other general and administrative expenses decreased 0.8 % , or $ 1.0 million , in the year ended december 29 , 2013 due primarily to costs subsequent to the distribution date that were previously included in corporate allocations as well as a one-time litigation reserve from outstanding balances due . the litigation reserve related to the termination of a third-party distribution contract and represents the balance due for work performed prior to the expiration of the agreement . depreciation and amortization expense —depreciation and amortization expense decreased 67.2 % , or $ 58.2 million , in the year ended december 29 , 2013 primarily as a result of the adoption of fresh-start reporting on the effective date , which lowered the value of depreciable properties . loss on equity investments , net —loss on equity investments , net for the years ended december 29 , 2013 and december 30 , 2012 was as follows ( in thousands ) : year ended successor predecessor december 29 , 2013 december 30 , 2012 % change loss on equity investments , net $ ( 1,187 ) $ ( 2,349 ) ( 49.5 % ) loss on equity investments , net totaled $ 1.2 million in the year ended december 29 , 2013 and was down 49.5 % , or $ 1.2 million , from the year ended december 30 , 2012 . the decrease in the loss was primarily due to stronger operating results reported by cips and mct and the absence of losses from an equity method investment that was written down in 2012. write-down of investment —write-down of investment for the years ended december 29 , 2013 and december 30 , 2012 was as follows ( in thousands ) : year ended successor predecessor december 29 , 2013 december 30 , 2012 % change write-down of investment $ — ( 6,141 ) * * represents positive or negative change in excess of 100 % 36 tribune publishing recorded a non-cash pretax charge of $ 6.1 million related to the write-off of the locality labs , llc investment in the year ended december 30 , 2012. this write-off resulted from a decline in the fair value of the investment that tribune publishing determined to be other than temporary . tco retained the investment in locality labs , llc effective with the spin-off . interest income ( expense ) —interest income for the year ended december 29 , 2013 was essentially unchanged from the year ended december 30 , 2012 . interest income ( expense ) for the years ended december 29 , 2013 and december 30 , 2012 was as follows ( in thousands ) : year ended successor predecessor december 29 , 2013 december 30 , 2012 % change interest income ( expense ) , net $ 14 ( 31 ) * * represents positive or negative change in excess of 100 % income tax expense —income tax expense for the years ended december 29 , 2013 and december 30 , 2012 , was as follows ( in thousands ) : year ended successor predecessor december 29 , 2013 december 30 , 2012 % change income tax expense $ 70,992 $ 3,294 * * represents positive or negative change in excess of 100 % for the year ended december 29 , 2013 , tribune publishing recorded income tax expense of $ 71.0 million with an effective tax rate on pretax income of 43.0 % . this rate differs from the u.s. federal statutory rate of 35 % primarily due to state income taxes , net of federal benefit and the impact of non-deductible expenses . for the year ended december 30 , 2012 , tribune publishing recorded income tax expense of $ 3.3 million with an effective tax rate on pretax income of 10.4 % . this rate differs from the u.s. federal statutory rate of 35 % primarily due to the company being a member of a s corporation during the year ended december 30 , 2012 . the company was a member of an entity that converted to a c corporation beginning on december 31 , 2012 which made the company subject to a higher effective tax rate beginning on that date . story_separator_special_tag 30 , 2012 , which primarily represents transactions with tco . dividends on november 4 , 2014 , the board of directors of tribune publishing declared its first quarterly dividend of $ 0.175 per share of common stock outstanding . the $ 4.6 million of dividends were paid on december 10 , 2014 , to stockholders of record on november 19 , 2014. on march 17 , 2015 , the board of directors of tribune publishing declared a dividend of $ 0.175 per share on common stock outstanding , to be paid on may 15 , 2015 , to stockholders of record on april 15 , 2015. as discussed previously under “ spin-off transaction , ” in connection with the spin-off , tribune publishing paid a $ 275.0 million cash dividend to tco from a portion of the proceeds of a

liquidity and capital resources prior to the distribution date , tco provided capital , cash management and other treasury services to tribune publishing . as part of these services , a majority of the cash balances were swept from tribune publishing to tco on a daily basis . following the separation , tribune publishing no longer participates in capital management with tco and tribune publishing 's ability to fund its future cash needs depends on its ongoing ability to generate and raise cash in the future . tribune publishing believes that it has adequate resources to fund its operating and financing needs for the foreseeable future . those resources include future cash from operations , approximately $ 50 million of net proceeds from the senior term facility remaining after funding the $ 275 million cash dividend to tco and establishing the $ 27.5 million letter of credit agreement discussed below , and access to borrowings under the senior abl facility discussed below . sources and uses the company expects to fund capital expenditures , interest and principal payments due in 2015 and other operating requirements through a combination of cash flows from operations and available borrowings under the company 's senior abl facility .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources prior to the distribution date , tco provided capital , cash management and other treasury services to tribune publishing . as part of these services , a majority of the cash balances were swept from tribune publishing to tco on a daily basis . following the separation , tribune publishing no longer participates in capital management with tco and tribune publishing 's ability to fund its future cash needs depends on its ongoing ability to generate and raise cash in the future . tribune publishing believes that it has adequate resources to fund its operating and financing needs for the foreseeable future . those resources include future cash from operations , approximately $ 50 million of net proceeds from the senior term facility remaining after funding the $ 275 million cash dividend to tco and establishing the $ 27.5 million letter of credit agreement discussed below , and access to borrowings under the senior abl facility discussed below . sources and uses the company expects to fund capital expenditures , interest and principal payments due in 2015 and other operating requirements through a combination of cash flows from operations and available borrowings under the company 's senior abl facility .
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 Suspicious Activity Report : on august 5 , 2014 , tribune publishing became a separate publicly-traded company with its own board of directors and senior management team . shares of tribune publishing common stock are listed on the new york stock exchange under the symbol “ tpub . ” in connection with the separation and distribution , tribune publishing paid a $ 275.0 million cash dividend to tco from a portion of the proceeds of a senior secured credit facility entered into by tribune publishing . in connection with the separation and distribution , tco entered into a transition services agreement ( the “ tsa ” ) and certain other agreements with tribune publishing that govern the relationships between tribune publishing and tco following the separation and distribution . under the tsa , the providing company is generally allowed to fully recover all out-of-pocket costs and expenses it actually incurs in connection with providing the services , plus , in some cases , the allocated direct costs of providing the services , generally without profit . pursuant to the tsa , tco provides tribune publishing with certain specified services on a transitional basis , including support in areas such as human resources , risk management , treasury , technology , legal , real estate , procurement and advertising and marketing in a single market . tribune 28 publishing provides tco with certain specified services on a transitional basis , including in areas such as human resources , technology , legal , procurement , accounting , digital advertising operations , and advertising , marketing , event management and fleet maintenance in a single market . tco has received a private letter ruling ( “ plr ” ) from the internal revenue service ( “ irs ” ) which provides that the distribution of tribune publishing stock and certain related transactions will qualify as tax-free to tco , tribune publishing and tco 's stockholders and warrantholders for u.s. federal income tax purposes . although a plr from the irs generally is binding on the irs , the plr does not rule that the distribution satisfies every requirement for a tax-free distribution , and the parties will rely solely on the opinion of the tco 's special tax counsel that such additional requirements have been satisfied . results of operations year ended december 28 , 2014 compared to the year ended december 29 , 2013 consolidated —operating results for the years ended december 28 , 2014 and december 29 , 2013 are shown in the table below ( in thousands ) . references in this discussion to individual markets include daily newspapers in those markets and their related businesses . replace_table_token_2_th operating revenues decreased 4.9 % , or $ 87.1 million , in the year ended december 28 , 2014 compared to the prior year period due to a $ 91.3 million decline in advertising revenues and a $ 1.8 million decrease in other revenues , partially offset by an increase of $ 6.0 million in circulation revenues . advertising revenues , excluding acquisitions , decreased 10.4 % , or $ 109.7 million , compared to the prior year . income from operations decreased 47.9 % , or $ 79.8 million , in the year ended december 28 , 2014 due mainly to lower advertising revenues and costs associated with the spin-off . 29 operating revenues —total operating revenues , by classification , for the years ended december 28 , 2014 and december 29 , 2013 were as follows ( in thousands ) : replace_table_token_3_th advertising revenues —total advertising revenues decreased 8.7 % , or $ 91.3 million , in the year ended december 28 , 2014 compared to the prior year end . retail advertising fell 9.8 % , or $ 54.5 million , due to declines in most categories . the categories with the largest declines were department stores , specialty merchandise , food/drug stores , general merchandise and electronics categories , which comprised $ 35.3 million of the year-over-year decline . preprint revenues , which are primarily included in retail advertising , decreased 8.9 % , or $ 31.3 million . national advertising revenues fell 13.8 % , or $ 29.5 million , due to declines in several categories , most notably movies , wireless/telecom , financial , and package goods , which together declined by a total of $ 27.1 million . classified advertising revenues decreased 2.6 % , or $ 7.3 million , compared to the prior year period , primarily due to a decrease of $ 12.2 million related to the careerbuilder contract amendment and a decrease of $ 3.3 million related to the classified ventures sale of apartments.com in april 2014 , which resulted in the termination of the apartments.com contract . these declines also resulted in the decrease in digital advertising revenues , which are included in the above categories , and decreased 6.4 % , or $ 12.2 million , in the year ended december 28 , 2014 compared to the prior year . the declines in advertising revenues were partially offset by year-to-date contributions of $ 18.5 million from the baltimore and chicago acquisitions occurring during 2014. circulation revenues —circulation revenues were up 1.4 % , or $ 6.0 million , in the year ended december 28 , 2014 compared to the prior year due largely to an increase of $ 7.8 million from acquisitions . this increase was partially offset by decreases in print edition sales . though total daily net paid circulation , including digital editions , averaged 1.8 million copies for the year ended december 28 , 2014 , up 5.6 % from the comparable prior year period , total sunday net paid circulation , including digital editions , for the year ended december 28 , 2014 averaged 2.9 million copies , down 0.7 % from the comparable prior year period . story_separator_special_tag see “ transfer of real estate ” discussed later in this item 7 for more information on the sale-leaseback transaction . promotion and marketing expense —promotion and marketing expense decreased 2.6 % , or $ 1.4 million , in the year ended december 29 , 2013 due primarily to decreased marketing and general advertising . outside printing and production expense —outside printing and production expense increased 2.6 % , or $ 1.1 million , in the year ended december 29 , 2013 primarily due to increased print production . affiliate fees expense —affiliate fees expense includes fees paid to classified ventures and careerbuilder . affiliate fees expense increased 9.3 % , or $ 2.7 million , in the year ended december 29 , 2013 due primarily to an increase in classified ventures auto fees . other general and administrative expenses —other general and administrative expenses includes repairs and maintenance and other miscellaneous expenses . other general and administrative expenses decreased 0.8 % , or $ 1.0 million , in the year ended december 29 , 2013 due primarily to costs subsequent to the distribution date that were previously included in corporate allocations as well as a one-time litigation reserve from outstanding balances due . the litigation reserve related to the termination of a third-party distribution contract and represents the balance due for work performed prior to the expiration of the agreement . depreciation and amortization expense —depreciation and amortization expense decreased 67.2 % , or $ 58.2 million , in the year ended december 29 , 2013 primarily as a result of the adoption of fresh-start reporting on the effective date , which lowered the value of depreciable properties . loss on equity investments , net —loss on equity investments , net for the years ended december 29 , 2013 and december 30 , 2012 was as follows ( in thousands ) : year ended successor predecessor december 29 , 2013 december 30 , 2012 % change loss on equity investments , net $ ( 1,187 ) $ ( 2,349 ) ( 49.5 % ) loss on equity investments , net totaled $ 1.2 million in the year ended december 29 , 2013 and was down 49.5 % , or $ 1.2 million , from the year ended december 30 , 2012 . the decrease in the loss was primarily due to stronger operating results reported by cips and mct and the absence of losses from an equity method investment that was written down in 2012. write-down of investment —write-down of investment for the years ended december 29 , 2013 and december 30 , 2012 was as follows ( in thousands ) : year ended successor predecessor december 29 , 2013 december 30 , 2012 % change write-down of investment $ — ( 6,141 ) * * represents positive or negative change in excess of 100 % 36 tribune publishing recorded a non-cash pretax charge of $ 6.1 million related to the write-off of the locality labs , llc investment in the year ended december 30 , 2012. this write-off resulted from a decline in the fair value of the investment that tribune publishing determined to be other than temporary . tco retained the investment in locality labs , llc effective with the spin-off . interest income ( expense ) —interest income for the year ended december 29 , 2013 was essentially unchanged from the year ended december 30 , 2012 . interest income ( expense ) for the years ended december 29 , 2013 and december 30 , 2012 was as follows ( in thousands ) : year ended successor predecessor december 29 , 2013 december 30 , 2012 % change interest income ( expense ) , net $ 14 ( 31 ) * * represents positive or negative change in excess of 100 % income tax expense —income tax expense for the years ended december 29 , 2013 and december 30 , 2012 , was as follows ( in thousands ) : year ended successor predecessor december 29 , 2013 december 30 , 2012 % change income tax expense $ 70,992 $ 3,294 * * represents positive or negative change in excess of 100 % for the year ended december 29 , 2013 , tribune publishing recorded income tax expense of $ 71.0 million with an effective tax rate on pretax income of 43.0 % . this rate differs from the u.s. federal statutory rate of 35 % primarily due to state income taxes , net of federal benefit and the impact of non-deductible expenses . for the year ended december 30 , 2012 , tribune publishing recorded income tax expense of $ 3.3 million with an effective tax rate on pretax income of 10.4 % . this rate differs from the u.s. federal statutory rate of 35 % primarily due to the company being a member of a s corporation during the year ended december 30 , 2012 . the company was a member of an entity that converted to a c corporation beginning on december 31 , 2012 which made the company subject to a higher effective tax rate beginning on that date . story_separator_special_tag 30 , 2012 , which primarily represents transactions with tco . dividends on november 4 , 2014 , the board of directors of tribune publishing declared its first quarterly dividend of $ 0.175 per share of common stock outstanding . the $ 4.6 million of dividends were paid on december 10 , 2014 , to stockholders of record on november 19 , 2014. on march 17 , 2015 , the board of directors of tribune publishing declared a dividend of $ 0.175 per share on common stock outstanding , to be paid on may 15 , 2015 , to stockholders of record on april 15 , 2015. as discussed previously under “ spin-off transaction , ” in connection with the spin-off , tribune publishing paid a $ 275.0 million cash dividend to tco from a portion of the proceeds of a

