Padma Inc had the following transactions during the current financial reporting period. Net Loss ($70,000) Depreciation $18,000 Decrease in accounts receivable $19,000 Increase in inventories $14,500 Increase in accounts payable $34,000 Decrease in income taxes payable $36,700 Decrease in wages payable $18,000 Proceeds on Sale of $80,000 Equipment Repayment of bonds $50,000 Issuance of Common shares $10,000 Proceeds on sale of land $50,000 Loss on sale of land $20,000 Payment of dividends $40,000 Required: Determine the cashflow for Operating, Investing & Financing activities for the company and calculate the net change in cash