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 $14,400, purchase of equipment 149,000, proceeds from the sale of equipment 130,000, repayment of outstanding bonds 89,000, purchase of treasury stock 64,000, issuance of common stock 98,000, purchase of land 119,000, increase in accounts receivable during the year 45,000, decrease in accounts payable during the year 77,000, payment of cash dividends 37,000.
net cash flows from investing activities for the year were:

- $ 138,000

Explanation:

The investment activities includes the transaction done on purchasing the equipment and selling the land.

Thus, for the given question

The list of investment activities:

Purchase of Equipment = - $ 149,000  

Proceeds from Sales = $ 130,000  

Purchase of Land = - $ 119,000

here, the negative sign depicts the amount is paid

thus, the net cash flow from the investment activities

= - $ 149,000 + $ 130,000 + (- $ 119,000)

or

the net cash flow from the investment activities = - $ 138,000

Net cash used from investing activities is $253600

Explanation:

Given data

sale of equipment = $14,400,

Purchase of equipment = 149,000,

sale of equipment = 130,000

Purchase of land = 119,000

increase in accounts = 45,000

Decrease in accounts  = 77000

Payment of cash dividends = 37,000

to find out

Net cash flows from investing activities

solution

we will find net cash flow by equation this formula that is

Cash flow from investing  = sale of equipment -  Purchase of equipment - purchase of land      1

put all value in equation 1 we get

Cash flow from investing  = 14400 -  149000 - 119000 = - 253600

so that

Net cash used from investing activities is $253600