Answer:
net cash flow  26,800
Explanation:
NOTE: missing information attached.
Operating 
net income                 104,000
removal of non-monetary terms
depreciation expense 37,000
loss on sale of land       9,000
adjusted net income        150,000
<u>Changes in working capital:</u>
Increase in AR                  (22,000)
Decrease in Inventory       40,000
Prepaid increase                 (7,200)
Decrease in AP                 (16,000)
decrease interest paayble (5,000)
increase in tax payable         1,000
net change in working capital     (9,200)
net cash generated from operating     140,800
 
investing 
sale of land 31,000
purchase of debt securities (115,000)
cash used in investing activities 84,000
financing
cash dividends (30,000)
cash used in financing activites 30,000
net cash flow  26,800
beginning cash 227,800
ending cash 254,600