Cash Flow from Operating Activities

Prior Year Activity for Seville Corporation:
Accounts payable increase	$7,200
Accounts receivable increase	3,200
Accrued liabilities decrease	2,400
Amortization expense	4,800
Cash balance, January 1	17,600
Cash balance, December 31	12,000
Cash paid as dividends	23,200
Cash paid to purchase land	72,000
Cash paid to retire bonds payable at par	48,000
Cash received from issuance of common stock	28,000
Cash received from sale of equipment	13,600
Depreciation expense	23,200
Gain on sale of equipment	3,200
Inventory decrease	10,400
Net income	60,800
Prepaid expenses increase	1,600

Using the information above, calculate Seville Corporation's cash flow from operating activities. $Answer (Enter your answer as a positive number if cash is provided by operating activities. Enter your answer as a negative number if cash is used by operating activities.)