cost of goods sold 127000 operating expenses 25000 depreciation expense 2000 interest expense 16000 income tax expense 12000 assets cash 330000 187000 accounts receivable 83000 95000 inventory 121000 138000 prepaid rent 7000 5000 long term assets investment in stock 186,000 10,0000 land 160,000 260000 equipment 295000 225000 accumulated depreciation -120000 -100000 total assets 1062000 910000 current liabilities accounts payable 40000 58000 interest payable 1000 2000 income tax payable 12000 10000 notes payable 275000 205000 common stock 410000 350000 retained earnings 324000 285000 total liabilities and equity 1062000 910000 purchase additional investment in stocks for 86000 sell land costing 100000 for 104000 resulting in a 4000 gain on sale of land issue common stock in exchange for 60000 declare and paid a cash dividend of 15000 purchase 70000 in equipment by borrowing 70000 with a note payable due in three years no cash is exchange what is the cash flows from operating activities what is the cash flows from investing activities what is the cash flows from financing activities what is the cash flows from non-cash activities