Calculate the cash flow from operating, financing and inventing activities, and the net change in cash for Orange Corporation based on below data:

Net Loss($54,000)

Depreciation$24,000

Decrease in accounts receivable$16,500

Increase in inventories$11,000

Decrease in accounts payable$17,600

Repayment of bonds$125,000

Issuance of Common shares.$215,000

Purchase of land$165,000

Gain on sale of land$21,000

Payment of dividends.$14,000

Decrease in income taxes payable$7,000

Increase in wages payable$2,400

Proceeds from Sale of Equipment$154,000