Accounts payable increase	$9,000
Accounts receivable increase	4,000
Accrued liabilities decrease	3,000
Amortization expense	6,000
Cash balance, January 1	22,000
Cash balance, December 31	15,000
Cash paid as dividends	29,000
Cash paid to purchase land	90,000
Cash paid to retire bonds payable at par	60,000
Cash received from issuance of common stock	35,000
Cash received from sale of equipment	17,000
Depreciation expense	29,000
Gain on sale of equipment	4,000
Inventory decrease	13,000
Net income	76,000
Prepaid expenses increase	2,000 Use a negative sign with answer to show cash outflow from (used by) financing activities. Cash flow from (or used by) financing activities Use a negative sign with answer to show cash outflow from (used by) investing activities. Cash flow from (or used by) investing activities