king corp had a net income of $400,000. depreciation expense for the year was $20,000. the balance sheet showed an increase in accounts receivable of $15,000, a decrease in inventory of $24,000, an increase in accounts payable of $30,000 and AN decrease in income taxes payable of $6,000. the company also purchased land for $100,000 by issuing long term debt. using the indirect method, what is the bat cash inflow (outflow) for operating activities?

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