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

Net Profit$54,000

Increase in wages payable$2,100

Proceeds from Sale of Equipment$89,000

Decrease in accounts receivable$17,400

Increase in inventories$15,500

Payment of dividends.$9,400

Decrease in income taxes payable$7,000

Issuance of Common shares.$224,000

Purchase of land$172,000

Gain on sale of land$15,600

Depreciation$14,400

Decrease in accounts payable$17,400

Repayment of bonds$119,000