The following balance sheets apply to Foster & Company at year-end December 31, 2017: Assets Cash & Cash Equivalents Accounts Receivable Inventory Land Equipment Accumulated Depreciation Total Wholders' Equity Account Long-Term Borrowings Common Stock Retained Earnings 2012 $1.200 400 1.220 820 4.600 (8001 $7440 2016 $800 440 740 500 4,140 1620) $6,000 $1.000 1.440 2.000 3.000 $7440 $1,600 1.800 1,200 1400 $6,000 Additional Information: 1. Net Income for 2017 was $2,200. 2. During 2017, the Company sold Equipment for $740, that originally cost $740 and had a book value of $600 3. The Company sold Land for $400, resulting in a loss of $80. The remaining Land change was due to the acquisition of Land for Common Stock Using the Indirect method, calculate Cash Flow from Investing for December 31, 2017: $1.140 O 051.2003 5860) 560) O 5800