Polar company’s income statement and comparative balance sheets follow. polar company income statement for year ended december 31, 2017 sales $1,456,000 cost of goods sold $1,068,000 wages expense 380,000 advertising expense 62,000 depreciation expense 44,000 interest expense 36,000 gain on sale of land (50,000) 1,540,000 net loss $ (84,000) polar company balance sheets dec. 31, 2017 dec. 31, 2016 assets cash $ 98,000 $ 56,000 accounts receivable 84,000 100,000 inventory 214,000 226,000 prepaid advertising 20,000 26,000 plant assets 720,000 444,000 accumulated depreciation (156,000) (112,000) total assets $980,000 $740,000 liabilities and stockholders equity accounts payable $ 34,000 $ 62,000 interest payable 12,000 bonds payable 400,000 common stock 490,000 490,000 retained earnings 104,000 188,000 treasury stock (60,000) total liabilities and equity $980,000 $740,000 during 2017, polar sold land for $140,000 cash that had originally cost $90,000. polar also purchased equipment for cash, acquired treasury stock for cash, and issued bonds payable for cash in 2017. accounts payable relate to merchandise purchases. calculate polar's net cash flow from investing activities for 2017.