A restaurant purchased new kitchen equipment for $44, 480 old kitchen equipment was sold for $1, 200. A long-term investment was sold for $50,000. Equity stock was bought back (repurchased) for $18,000, and a cash dividend was paid in the amount of $36, 600. The company increased its long-term debt by $60,000. Determine the net cash flow from investing activities. Determine the net cash flow from financing activities. The following are operating transactions that occurred during the current year. Analyze each transaction and explain if the action will increase, decrease, or have no effect on working capital. Company purchased inventory on account, $5, 800; terms 2/10, n/30, Company borrowed $55,000 on a long-term note. Old equipment with a book value of $2, 200 was sold for $1, 325. Marketable securities were sold at a gain of $4, 800. Company paid $4, 200 for insurance covering 1 year from the date of purchase