Omemee Company had the following transactions during the year. Calculate the cash flow from operating, investing and financing activities and the net change in cash.

Net Loss($25,000)

Depreciation$31,000

Increase in accounts receivable$15,000

Decrease in inventories$16,500

Increase in accounts payable$24,000

Decrease in income taxes payable$5,500

Increase in wages payable$1,800

Proceeds on Sale of Equipment$160,000

Repayment of bonds$200,000

Issuance of Common shares.$130,000

Purchase of land$140,000

Gain on sale of land$15,000

Payment of dividends.$12,000