The comparative balance sheet of Alliance Structures Inc. for December 31, 2008 and 2007, is as follows: Dec 31, 2008 Dec. 31, 2009 Assets cash 90,000 23,000 accounts receivable (net) 30,000 27,000 inventories 24,000 21,000 land 35,000 55,000 equipment 32,000 22,000 accumulated depreciation-equipment (9,000) (5,000) Total $202,000 $143,000 Liabilities and stockholders Equity account payable $17,000 10,000 Dividends payable 1,000 - Common Stock $1 par 6,000 3,000 Paid in capital in excess of par 30,000 10,000 Retained earnings 148,000 120,000 Total: 202,000 143,000 The following additional information is taken from the records: 1.Land was sold for $15. 2.Equipment was acquired for cash. 3.There were no disposals of equipment during the year. 4.The common stock was issued for cash. 5.There was a $40 credit to Retained Earnings for net income. 6.There was a $12 debit to Retained Earnings for cash dividends declared. Enter the following amounts from the statement of cash flows. Use a minus sign (eg. -300) to enter negative numbers. Operating activities: Total amount of adjustments to reconcile net income to net cash flow from operating activities. Total amount of changes in current operating assets and liabilities. Net cash flow from operating activities. Investing activities: Cash received from sale of land. Cash paid for purchase of equipment. Net cash flow provided by investing activities. Financing activities: Cash received from financing activities. Cash paid out for financing activities. Net cash flow provided by financing activities. Cash: State the direction and the amount of the change in cash