Cash Flow from Financing Activities Using the information for the Seville Corporation, calculate the cash flow from financing activities. Accounts payable increase Accounts receivable increase Accrued liabilities decrease Amortization expense Cash balance, January 1 Cash balance, December 31 Cash paid as dividends Cash paid to purchase land Cash paid to retire bonds payable at par Cash received from issuance of common stock Cash received from sale of equipment Depreciation expense Gain on sale of equipment Inventory decrease Net income Prepaid expenses increase $10,800 4,800 3,000 6,000 22,000 15,000 34,800 90,000 72,000 42,000 17,000 29,000 4,000 13,000 91,200 2,000 Use a negative sign with answer to show cash outflow from (used by) financing activities. Cash flow from (or used by) financing activities Cash Flow from Investing Activities Using the information for the Seville Corporation, calculate the cash flow from investing activities. Accounts payable increase $5,400 Accounts receivable increase 2,400 Accrued liabilities decrease 1,800 Amortization expense 6,000 Cash balance, January 1 22,000 Cash balance, December 31 15,000 Cash paid as dividends 29,000 Cash paid to purchase land 54,000 Cash paid to retire bonds payable at par 60,000 Cash received from issuance of common stock 35,000 Cash received from sale of equipment 10,200 Depreciation expense 29,000 Gain on sale of equipment 4,000 Inventory decrease 13,000 Net income 45,600 Prepaid expenses increase 2,000 Use a negative sign with answer to show cash outflow from (used by) investing activities. Cash flow from or used by) investing activities