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Vista company sold land for $98,000 cash that had originally cost $70,000. The company recorded a gain on the sale of $28,000. How is this

 Vista company sold land for $98,000 cash that had originally cost $70,000. The company recorded a gain on the sale of $28,000. How is this even reported in a statement of cash flows using the indirect method?

If a business had a net loss for the year, under what circumstances would the statement of cash flow show a positive cash flow from operating activities? 

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