The income statement, balance sheets, and additional information for Track Inc, are provided. Revenues Gain on sale of land Total revenues Expenses: Cost of goods sold Operating expenses Depreciation expense Interest expense Income tax expense Total expenses Net Income Track Inc Income Statement For the Year Ended December 31, 2019 Track Inc Balance Sheets $300,000 4,000 304,000 127,000 25,000 40,000 16,000 12,000 220,000 $84,000 Assets Current Assets: Track Inc Balance Sheets December, 31 2019 2018 Cash Accounts receivable Inventory Prepaid rent Long-Term Assets: Investment in stock Land Equipment $340,000 83,000 $187,000 95,000 121,000 138,000 7,000 5,000 126,000 100,000 230,000 260,000 285,000 225,000 Accumulated depreciation -140,000 -100,000 Total Assets $1,052,000 $910,000 Liabilities and Stockholders' Equity Current Liabilities: Accounts payable Interest payable Income tax payable $40,000 $58,000 1,000 2,000 12,000 10,000 Long-Term Liabilities: Notes payable Stockholders' Equity: Common stock Retained earnings Total Liabilities and Equity 265,000 205,000 400,000 350,000 334,000 285,000 $1,052,000 $910,000 Additional Information for 2019: 1. Purchase additional investment in stocks for $28,000. 2. Sell land costing $30,000 for $34,000 resulting in a $4,000 gain on sale of land. 3. Issue common stock in exchange for cash $50,000. 4. Declared and paid a cash dividend of $35,000. 5. Purchase $60,000 in equipment by borrowing $60,000 with a note payable due in three years. No cash is exchanged in the transaction. What is the cash flows from operating activities? What is the cash flows from investing activities? What is the cash flows from financing activities? What is the cash flows from non-cash activities