how did they get $180,000?

Given the following information, what is the company's net increase or decrease in cash? - Issuance of stock in exchange for land worth $50,000 - Sale of inventory for $400,000. Half of the sales were on account. Inventory sold cost $275,000. Inventory was purchased on account. - Payment of accrued wages of $35,000 in cash. - Sold equipment with a net book value of $17,000 for $15,000 in cash. $180,000 $215,000 $145,000 $182,000