Using the information for the Seville Corporation, calculate the cash flow from investing activities.

Accounts payable increase $$12,600$

Accounts receivable increase $5,600$

Accrued liabilities decrease $4,200$

Amortization expense $6,000$

Cash balance, January $122,000$

Cash balance, December $3115,000$

Cash paid as dividends $29,000$

Cash paid to purchase land $126,000$

Cash paid to retire bonds payable at par $60,000$

Cash received from issuance of common stock $35,000$

Cash received from sale of equipment $23,800$

Depreciation expense $29,000$

Gain on sale of equipment $4,000$

Inventory decrease $13,000$

Net income $106,400$

Prepaid expenses increase $2,000$

Use a negative sign with answer to show cash outflow from $($used by$)$ investing activities.

Cash flow from $($or used by$)$ investing activitiesCash Flow from Investing Activities

Using the information for the Seville Corporation, calculate the cash flow from investing activities.

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