Cash flows from (used for) operating activities: Net income (loss) Adjustments to reconcile net income (loss) to net cash flow from operating activities: Depreciation Loss on sale of land Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Decrease in prepaid expenses Decrease in accounts payable Net cash flow used for operating activities Cash flows from (used for) investing activities: 12,600 (66,960) (105,480) 5,760 (35,820) $ (169,600) Cash flows from (used for) operating activities: Net income (loss) Adjustments to reconcile net income (loss) to net cash flow from operating activities: Depreciation Loss on sale of land Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Decrease in prepaid expenses Decrease in accounts payable Net cash flow used for operating activities 12,600 (66,960) (105,480) 5,760 35,820 $169,600 Cash flows from (used for) investing activities