Oriole Inc. is a private company reporting under ASPE. The following selected account balances were reported in Oriole Inc.s financial statements at year end:

		2021		2020
Cash		$ 18,300		$ 8,200
Buildings		831,000		729,000
Equipment		391,000		340,200
Land		89,000		48,000
Accumulated depreciationbuildings		302,000		285,500
Accumulated depreciationequipment		119,000		89,000
Dividends payable		5,950		2,400
Mortgage payable		542,600		582,600
Notes payable		337,000		306,000
Common shares: 5,340 shares in 2021; 3,940 in 2020		536,000		407,000
Retained earnings		195,000		96,000
Cash dividends declared		22,000		7,600
Depreciation expensebuildings		23,000		39,700
Depreciation expenseequipment		47,205		25,350
Gain on sale of equipment		840		0
Loss on sale of building		8,300		0
Interest expense		47,650		43,550

Additional information:
1.		Purchased $72,000 of equipment for $8,800 cash and a note payable for the remainder.
2.		Equipment was also sold during the year.
3.		Sold a building that originally cost $47,000.
4.		Used cash to purchase land and a building.
5.		Mortgage payments and notes payable payments included interest and principal amounts.
6.		Common shares were issued for cash.

Calculate the cash operating activities. (Hint: Using the cash balances provided, calculate increase or decrease in cash first.) Calculate the cash operating activities. (Hint: Using the cash balances provided, calculate increase or decrease in cash first.)