Hague Company Had the Following Activity During the Year Required:
A) What Is Their Cash Flow from Operations? (Show

Hague Company had the following activity during the year. $$\begin{array} { l r } \text { Net loss } & \$ ( 36,000 ) \\\text { Amortization } & \$ 28,000 \\\text { Increase in accounts receivable } & \$ 35,000 \\\text { Decrease in inventory } & \$ 14,500 \\\text { Increase in accounts payable } & \$ 34,000 \\\text { Decrease in income taxes payable } & \$ 6,700 \\\text { Decrease in wages payable } & \$ 1,800 \\\text { Proceeds on sale of capital assets } & \$ 380,000 \\\text { Repayment of bonds } & \$ 250,000 \\\text { Proceeds from the issue of common shares } & \$ 100,000 \\\text { Proceeds on sale of land } & \$ 150,000 \\\text { Gain on sale of land } & \$ 20,000 \\\text { Payment of cash dividends } & \$ 10,000\end{array}$$ Required:
A) What is their cash flow from operations? (Show calculations.)
B) What is their cash flow from investing activities? (Show calculations.) C) What is their cash flow from financing activities? (Show calculations.)
D) Assuming that the opening balance of cash for Hague was $34,000; determine the end of the year balance.(Show calculations.)