Cash Flow from Investing Activities Using the information for the Seville Corporation, calculate the cash flow from investing activities. Accounts payable increase $7,200 Accounts receivable increase 3,200 Accrued liabilities decrease 2,400 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 72.000 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 13,600 Depreciation expense 29,000 Gain on sale of equipment 4,000 Inventory decrease 13,000 Net income 60,800 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