Prior Year Activity for Seville Corporation Accounts payable increase 515.250 Accounts receivable increase 7,000 Accrued liabilities decrease 5.250 Amortization expense 10.500 Cash balance, January 1 38.500 Cash balance. December 31 26.250 Cash paid as dividends 50.750 Cash paid to purchase and 157.500 Cash paid to retire bonds payable at par 105.000 Cash received from issuance of common stock 61.250 Cash received from sale of equipment 29.750 Depreciation expense 50.750 Gain on sale of equipment 7.000 Inventory decrease 22.750 Net income 133.000 3.500 Prepaid expenses increase Using the information above, calculate Seville Corporation's cash flow from financing activities. 5 (Enter your answer as a positive number if cash is provided by financing activities. Enter your answer as a negative number if cash is used by financing activities.) Check