BALANCE SHEET Cash Accounts Receivable Inventory Prepaid Administrative Expenses Land Buildings and Equipment Accumulated Depreciation Total Assets 2017 $26,000 32,000 44,000 4,000 221,000 360,000 (112,000) $575,000 2016 $14,000 25,000 32,000 8,000 110,000 450,000 (120,000) $519,000 Accounts Payable Income Taxes Payable Unearned Revenue Notes Payable (long-term) Common Stock Additional Paid-in Capital - Common Stock Retained Earnings Total Liabilities and Stockholders' Equity $30,000 16,000 4,000 260,000 46,000 142,000 77,000 $575,000 $22,000 8,000 5,000 273,000 41,000 130,000 40,000 $519,000 INCOME STATEMENT 2017 Sales Revenue $237,000 Cost of Goods Sold (84,000) Selling Expenses (13,000) Administrative Expenses (33,000) Depreciation Expense (16,000) Income from Operations $91,000 Loss on Sale of Equipment (5,000) Interest Expense (22,000) Income before Income Taxes $64,000 Income Tax Expense (19,000) Net Income $45,000 Additional Information The company paid cash to purchase land during the year. No land was sold. The company sold equipment with a historical cost of $90,000 and accumulated depreciation of $24,000 for $61,000 cash. The company issued common stock during the year in exchange for cash. Any dividends declared were paid with cash. Based on this information, calculate Dean Sanderson's Cash from Investing Activities. Be sure to make the number positive to represent on increase in cash or negative to represent a decrease in cash