Red Corporation had the following transactions during the current financial reporting period. Net Income $123,000 Decrease in income taxes $31,500 payable Payment of dividends $14,000 Increase in inventories $15,400 Increase in accounts payable $26,000 Issuance of bonds payable $52,000 Purchase of land $88,000 Increase in long term $36,500 investment Sale of Investment property $26,000 Depreciation $11,000 Loss on sale of land $8,800 Issuance of common shares $44,500 Required: Determine the cashflow for Operating, Financing and Investing activities for the company and calculate the net change in cash