Accounts receivable increased by 4,000 Inventory decreased by 20,000 Supplies increased by 25,000 Accounts payable increased by 32,000 Unearned revenue decreased by 48,000 The company purchased land using cash for 110,000 The company sold equipment and received cash of 103,000 The company sold stock receiving cash of 67,000 The company paid cash dividends of 76,000 The company had net income of 60,000 What is the net increase or decrease in cash? n