Fruitvale Company prepared the following income statement for 2018:

Sales $242

Cost of goods sold 175

Gross profit 67

Operating expenses:

Salaries expense $ 12

Depreciation expense 14

Rent expense 5 31

Operating income 36

Loss on sale of land (4)

Net income $ 32

Also, the companys December 31 balance sheet revealed the following:

2018 2017

Accounts payable $ 24 $ 15

Accounts receivable 33 14

Land 78 60

Inventory 27 20

Wages payable 7 8

The net increase (decrease) in cash from operating activities for 2018 was: