Drugstore Corp had a net income of 38000

 Accounts Receivable increased by 5500 

accounts payable decreased by 2500 

depreciation expense for the year was 500 a

additional transactions include the purchase of land in exchange for stock 35000

 the sale of treasury stock 2500

issued bonds 4000 acquired building y issuing a note 80000 

Using the direct method the net increase in cash for the year is?