XYZ Company had the following transactions during the year:

Net Loss ($18,000)

Depreciation $14,000

Increase in accounts receivable $17,500

Decrease in inventories $7,250

Increase in accounts payable $17,000

Decrease in income taxes payable $3,350

Decrease in wages payable $900

Proceeds on Sale of Equipment $190,000

Repayment of bonds $125,000

Issuance of Common shares $50,000

Proceeds on sale of land $75,000

Gain on sale of land $10,000

Payment of dividends $5,000

Determine the cash from different activities and total change in cash. Show your Work (30 Marks)