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activities. Accounts payable increase Accounts receivable increase Accrued liabilities decrease Amortization expense Cash balance, January 1 Cash balance, December 31 Cash paid as dividends Cash paid to purchase land Cash paid to retire bonds payable at par Cash received from issuance of common stock Cash received from sale of equipment Depreciation expense Gain on sale of equipment Inventory decrease Net income Prepaid expenses increase $14,400 6,400 4,800 6,000 22,000 15,000 29,000 144,000 60,000 35,000 27,200 29,000 4,000 13,000 121,600 2,000 Use a negative sign with answer to show cash outflow from (used by) investing activities. Cash flow from (or used by) investing activities $ 0 Check