Calculate the cash flow from operating, financing and investing activities for Fruit Corporation based on below data: Net Loss ($45,000) Depreciation $22,000 Increase in accounts receivable $17,500 Decrease in inventories $13,000 Increase in accounts payable $19,000 Repayment of bonds $165,000 Issuance of Common shares. $195,000 Purchase of land $180,000 Gain on sale of land $23,000 Payment of dividends. $16,000 Decrease in income taxes payable $7,000 Increase in wages payable $2,400 Proceeds from Sale of Equipment $140,000