e MLLIVILIES Prior Year Activity for Seville Corporation: Accounts payable increase $14,400 Accounts receivable increase 6,400 Accrued abilities decrease 4.800 Amortization expense 9.600 Cash balance, January 1 35.200 Cashs balance, December 31 24000 Cash paid as dividends 46,400 Cash paid to purchase land 144,000 Cash paid to retire bonds payable at par 90.000 Cash received from issuance of common stock 56,000 Cash received from sale of equipment 27.200 Depreciation expense 46.400 Gain on sale of equipment 5.400 inventory decrease 20.800 Net income 121.600 Prepaid expenses increase 3,200 Using the information above, calculate Seville Corporation's cash flow from investing activities. $ 0 (Enter your answer as a positive number if cash is provided by investing activities. Enter your answer as a negative number if cash is used by investing activities.)