The following transaction occurred for Mouawad Inc.

1. Inventory costing $295,000 was purchased on account.

2. A new vehicle costing $31,000 was purchased. Mouawad paid $6,900 as a down payment and the remaining $24,100 was financed through a bank loan.

3. Surplus land was sold for $76,000, which was $16,500 more than its original cost.

4. During the year, the company made a payment of $18,000 on its mortgage payable; $2,250 of this amount was for the interest on the debt.

5. Wages of 545,000 were charged to expense as they were incurred. No wages were owing to the employees at the end of the year. 6. The company declared and paid dividends of $34,500.

State the amount of any cash flow and whether cash is increased or decreased.

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