Bar Co. had the following transactions during the current financial reporting period. Decrease in inventories $13,000 Increase in accounts payable $34,000 Decrease in income taxes payable $36,700 Decrease in wages payable $18,000 Proceeds on Sale of Equipment $80,000 Repayment of bonds $50,000 Net Income $86,000 Depreciation $20,000 Decrease in accounts receivable $35,000 Issuance of Common shares $10,000 Proceeds on sale of land $75,000 Gain on sale of land $25,000 Payment of dividends $40,000 Required: 1. Calculate the net cash flow from Operating, Investing & Financing activities using the Indirect Method 2. Calculate the cash flow increase or decrease using the Indirect Method