Cash Flow from Financing Activities Using the information for the Seville Corporation, calculate the cash flow from financing activities. Accounts payable increase $12,600 Accounts receivable increase 5,600 Accrued liabilities decrease 3,000 Amortization expense 6,000 Cash balance, January 1 22,000 Cash balance, December 31 15,000 Cash paid as dividends 40,600 Cash paid to purchase land 90,000 Cash paid to retire bonds payable at par 84,000 Cash received from issuance of common stock 49,000 Cash received from sale of equipment 17,000 Depreciation expense 29,000 Gain on sale of equipment 4,000 Inventory decrease 13,000 Net Income 106,400 Prepaid expenses increase 2,000 Use a negative sign with answer to show cash outflow from (used by) financing activities. Cash flow from (or used by) financing activities $ 0