Cash Flow from Investing Activities Using the information for the Seville Corporation, calculate the cash flow from investing activities.

Accounts payable increase	$12,600
Accounts receivable increase	5,600
Accrued liabilities decrease	4,200
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	126,000
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	23,800
Depreciation expense	29,000
Gain on sale of equipment	4,000
Inventory decrease	13,000
Net income	106,400
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