Use the following cash flow data of Haven Hardware for the year ended December 31, 2012. Cash Dividend $ 85,000 Purchase of Land $ 43,000 Cash Payment on Interest $ 50,000 Cash Payment on Salaries $ 105,000 Sales of Equipment $ 91,000 Retirement of Common Stock $ 65,000 Purchase of Equipment $ 75,000 Cash Payments to Suppliers $ 185,000 Cash Collections from Customers $ 575,000 Cash at the Beginning of the year $ 100,000 What is the net increase or decrease in cash for Haven Hardware for 2012?