BALANCE SHEET 2017 2016 Cash $26,000 $14,000 Accounts Receivable 32,000 25,000 Inventory 44,000 32,000 Prepaid Administrative Expenses 4,000 8,000 Land 221,000 110,000 Buildings and Equipment 360,000 450,000 Accumulated Depreciation (112,000) (120,000) Total Assets Accounts Payable Income Taxes Payable Unearned Revenue $575,000 $519,000 $30,000 $22,000 16,000 8,000 4,000 5,000 Notes Payable (long-term) 260,000 273,000 Common Stock 46,000 41,000 Additional Paid-in Capital - Common Stock 142,000 130,000 Retained Earnings 77,000 40,000 Total Liabilities and Stockholders' Equity $575,000 $519,000 INCOME STATEMENT Sales Revenue Cost of Goods Sold 2017 $237,000 (84,000) Selling Expenses Administrative Expenses Depreciation Expense Income from Operations (13,000) (33,000) (16,000) $91,000 Loss on Sale of Equipment (5,000) Interest Expense (22,000) Income before Income Taxes $64,000 Income Tax Expense (19,000) Net Income $45,000 Additional Information The company paid cash to purchase land during the year. No land was sold. The company sold equipment with a historical cost of $90,000 and accumulated depreciation of $24,000 for $61.000 cash. The company issued common stock during the year in exchange for cash. Any dividends declared were paid with cash. Based on this information, calculate Dean Sanderson's Cash from Financing Activities Be sure to make the number positive to represent on increase in cash or negative to represent a decrease in cash.