spartan pizza had the following fianncial information fo the year as follows net income 9 2 0 0 recieved laon from a local bank 4 6 0 0 depreciaiton expense 1 8 0 0 purchase equptment 5 4 0 0 increase accounts receiavble 3 9 0 0 pay dividends 2 2 0 0 increase in salaries payable 1 7 0 0 proceeds from the sale of land 3 5 0 0 spartans pizza would report net cash flow form investing activities in the amount of