8) Howell, Inc. reported net income of $88,000 for the year ended December 31, 2018 Included in net income were depreciation expense of $16,800 and a gain on sale of equipment of $3,400. The equipment had an historical cost of $80,000 and accumulated depreciation of $48,000. Each of the following accounts increased during 2018: Land $11,000 Prepaid rent $13,600 Available-for-sale securities $2,000 Bonds payable $10,000 What is the amount of cash provided by or used by investing activities for Jarvis, Inc. for the year ended December 31, 2018