The following information was collected from Sierra Manufacturing's Income Statement and comparative Balance Sheet: Increase in cash $28,000 Decrease in accounts payable $25,000 Increase in account receivable 5 8,000 Increase in salaries payable 5 2,000 Decrease in inventory $16,000 Decrease in deferred income taxS 4,000 Decrease in prepaid rent $3,000 Increase in notes payable $12,000 Increase in equipment $60,000 Decrease in common stock $25,000 Increase in accumulated depreciation $18,000 Sierra's net income for the year was $129,000. No direct exchange transactions occurred at Sierra during the year. A piece of equipment that had been purchased for $40,000 and had accumulated depreciation of$24,000 was sold for $20,000. Cash dividends of $30,000 were declared and paid during the year. Beginning cash was $30,000. Sierra uses the indirect method to prepare its statement of cash flows. Prepare Sierra's statement of cash flow and determine the free cash flow. What is the cash flow from operating activities? What is the cash flow from investing activities? What is the cash flow from fina ncing activities? What is the amount of free cash flow