1-Jan-22 31-Dec-22 Assets: Cash 11,000 37,000 Accounts Receivable 27,000 20,000 Inventory 31,000 76,000 Prepaid rent 12,000 42,000 Land 54,000 61,000 Equipment 83,000 92,000 Accumulated Depreciation -21,000 -39,000 Trademark O 11,000 Total Assets 197,000 300,000 Liabilities and Equity: Accounts Payable 36,000 27,000 Income Taxes Payable 19,000 35,000 Notes Payable 73,000 61,000 Common Stock 30,000 92,000 Retained Earnings 39.000 85,000 Total Liabilities and Equity 197.000 300,000 Betty's 2022 income statement is given below: Sales revenue 411,000 Cost of goods sold 293,000 Depreciation expense 18,000 Rent expense 21.000 Gain on sale of land 36,000 Income tax expense 31,000 Net Income 84,000 It is known that during 2022 Betty DeRose, Inc. purchased land for $59,000 cash. Calculate the net cash flow from financing activities for 2022. If your answer is negative, place a minus sign in front of your answer with no spaces in between leg.-1234)