Question 5 (20 marks) Ballard Company had the following transactions during the current financial reporting period. Net Profit Depreciation Increase in accounts receivable Increase in inventories Decrease in accounts payable Decrease in income taxes payable Decrease in wages payable Proceeds on Sale of Equipment Repayment of bonds Issuance of Common shares Proceeds on sale of land Loss on sale of land Payment of dividends $76,000 $26,000 $15,500 S23,000 $14,000 $23,5001 $21,000 $78,000 $54,0001 $32,000 $56,000 S5,7001 $10,700 Determine the cashflow for Operating, Financing and Investing activities for the company and calculate the net change in cash