comparative Balance Sheets For the years Ended 2017 and 2016 Cash Accounts Receivable Inventories Land Plant and Equipment Accumulated Depreciation Total Assets Accounts Payable Interest Payable Bonds payable common Stock APIC-C.S. Retained Earnings Total Debt & Equity Additional Information: 2017 s 3,100 3,300 8,500 27,000 55,000 (19.100) $77 ,800 s 5,200 1,900 10,000 16,000 12,000 32 700 s 77,800 2016 3,000 8,000 22,000 40,000 (19.000) s 6,000 12,000 8,000 29 ooo 1. 2. 3. 4. 5. 6. 7. Net Income for 2017 was $4,000 Equipment with a cost of $2,000 and a book value of $100 was sold for $400 during 2017. Equipment was purchased for cash during the year. Land that cost $3,000 was sold for a loss of $200. Additional land was acquired through the issuance of 160 additional shares of stock when the market price was $50 per share. Dividends were declared and paid. Bonds payable maturing in five years were issued at their face value. Required: Determine cash Flow from operating Activities for 2017?