What is the net cash increase ALL-STAR AUTOMOTIVE COMPANY Statement of Cash Flows For the Year Ended December 31, Year 2 Cash flows from operating activities: Cash receipts from revenue $25,000 Cash payment for salary expense (14,000) Cash payments for utilities expense (2,800) Net cash flow from operating activities $8,200 Cash flows from investing activities: Cash from the sale of land $9,000 Cash paid to purchase land (6,000) Net cash flow from investing activities $3,000.