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In preparing a company's statement of cash flows for the most recent year, the f...
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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 | $ 16,000 |
|---|---|
| Purchase of equipment for cash | 165,000 |
| Proceeds from the sale of equipment | 146,000 |
| Repayment of outstanding bonds | 97,000 |
| Purchase of treasury stock | 72,000 |
| Issuance of common stock | 106,000 |
| Purchase of land for cash | 135,000 |
| Increase in accounts receivable during the year | 53,000 |
| Decrease in accounts payable during the year | 85,000 |
| Payment of cash dividends | 45,000 |
Net cash flows from investing activities for the year were:
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