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What is the net cash used ? In preparing a company's statement of cash flows for the most recent year, the following information is available:

What is the net cash used ?

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In preparing a company's statement of cash flows for the most recent year, the following information is available: Loss on the sale of equipment $ 15,800 Purchase of equipment for cash 163,000 Proceeds from the sale of equipment 144,000 Repayment of outstanding bonds 96,000 Purchase of treasury stock 71,000 Issuance of common stock 105,000 Purchase of land for cash 133,000 Increase in accounts receivable during the year 52,000 Decrease in accounts payable during the year 84,000 Payment of cash dividends 44,000 Net cash flows from investing activities for the year were

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