Using the information for the Seville Corporation, calculate the cash flow from financing activities. Accounts payable increase Accounts receivable increase Accrued liabilities decrease Amortization expense Cash balance, January 1 Cash balance, December 31 Cash paid as dividends Cash paid to purchase land 21,600 9,600 3,000 6,000 22,000 15,000 69,600 90,000 144,000 Cash paid to retire bonds payable at par Cash received from issuance of common stock 84000 17,000 Cash received from sale of equipment Depreciation expense Gain on sale of equipment Inventory decrease Net income Prepaid expenses increase 29,000 4,000 13,000 182,400 2,000 Use a negative sign with answer to show cash outflow from (used by) financing activities Cash flow from (or used by) financing activities $ (73,000)