Explain the non-cash investing and financing activities of beloW data 

Water Corporation
Statement of Cash Flows
for the year ending December 31,2020
Operating Actitivites:
Profit for 2020		$165,200
Add: Depreciation for 2020	42,000
Less: Increase in Inventory	(47,600)
Add: Decrease in Prepaid Expenses	1,960
Less: Increase in Accounts Receivable	(34,440)
Less: Decrease in Accounts Payable	(63,840)
Add: Loss on Sale of Equipment	11,480	(90,440)
Cash Inflow from Operations		74,760
Investing Activities:
Add: Cash received from sale of equipment	$30,520
Less: Cash paid on equipment purchase	($56,000)
Cash Outflow from Investments		($25,480)
Financing Activities:
Add: Increase in Short term Note	$8,400
Less: Payment on Long term Note	($70,280)
Add: Issuance of shares	$100,800
Less: Dividends paid	($139,160)
Cash Outflow due to Financing		($100,240)
Change in Cash for 2020		($50,960)