32 33 34 35 36 In preparing its cash flow statement for the year ended December 31, 2022, Red Co. gathered the following data: Gain on sale of land Proceeds from sale of land $ 12,000 20,000 Purchase of Blue, Inc., long term bonds (face value $300,000) 360,000 Amortization of bond discount 4,000 Collection of the loan to Dark, Inc. (with principal $10,000) 12,000 Cash dividends declared 95,000 Cash dividends paid 76,000 Cash dividends received 50,000 Proceeds from sales of Red Co. common stock 180,000 10,000 Proceeds from issuance of short-term notes payable 45,000 Purchase of treasury stock 12,000 Payment for finance lease (with principal $10,000) In its December 31, 2022, statement of cash flows, what amount should Red report as net cash outflows from investing activities? O $270,000 $352,000 O $330,000 O $328,000