You have the following information at the end of 2020: Land Buildings Equipment's Accumulated depreciation - building Accumulated depreciation - equipment's Patents Current assets 30,000 120,000 90,000 (30,000) (11,000) 40,000 235,000 474,000 Total assets Bond payable Current liabilities Share capital ordinary Retained earning Total liabilities and owners' equity 100,000 150,000 180,000 44,000 474,000 The following information are available for 2021: 1. Net income 55,000 2. Equipment (Cost 20,000 and accumulated depreciation 8,000) was sold for 9,000 3. Depreciation expense was 4,000 on the building and 9,000 on the equipment 4. Patent amortization was 2,500 5. Current assets other than cash increased by 25,000. Current liabilities increased by 13,000 6. An addition to the building was completed at a cost of 27,000 7. A long term investment in debt securities was purchased for 16,000 8. Bond payable of 50, issued 9. Cash dividends of 25,000 were declared and paid 10. Treasury shares were purchased at a cost of 11,000 11. Assume that total non-current asset at the beginning of the period other than cash was 200,000 You are required to calculate the following: Cash flow from operating activities Cash flow from investing activities Cash flow from financing activities Net decrease or increase in cash Cash at the beginning of the period Cash at the end of the period