Omemee Company had the following transactions during the year: Net Loss ($36,000) Depreciation $28,000 Increase in accounts receivable $35,000 Increase in accounts payable $34,000 Decrease in income taxes payable $6,700 Proceeds on Sale of Equipment $380,000 Repayment of bonds $250,000 Issuance of Common shares $100,000 Proceeds on sale of land $150,000 Gain on sale of land $20,000 Payment of dividends $10,000 Determine the cash flows from operations under ASPE:

Question 29 options:

	($33,700)
	($20,300)
	($35,700)
	($22,300)