5. The following information has been extracted from Coyotes to You Corp.s (COYOTES) financial records for its year ending December 31, 20X2:

Coyotes to You Corp.
Statement of financial position
As at December 31
20X2		20X1
Cash	$ 160,000		$ 100,000
Investments in financial assets at FVPL	12,000		10,000
Accounts receivable	300,000		375,000
Less: allowance for bad debts and doubtful accounts	(10,000)		(15,000)
Inventory	575,000		498,000
Property, plant and equipment	1,984,000		1,396,000
Less: accumulated depreciation	(650,400)		(487,000)
Copyright	126,000		135,000
Patents	564,000		417,000
$ 3,060,600		$2,429,000
Accounts payable	$ 81,000		$84,000
Income taxes payable	12,000		2,000
Bonds payable	659,500		674,000
Common shares	1,150,000		700,000
Retained earnings	1,158,100		969,000
$3,060,600		$2,429,000

Coyotes to You Corp.
Statement of comprehensive income
Year ended December 31, 20X2
Sales	$2,511,100
Cost of goods sold	(1,256,000)
Gross profit	$1,255,100
Depreciation of property, plant and equipment	(334,400)
Amortization of patents	(65,000)
Interest expense	(75,000)
Bad debt expense	(20,000)
Other expenses	(185,600)
Impairment loss copyright	(9,000)
Gain on sale of property, plant and equipment	23,000
Income before income taxes	$ 589,100
Income tax expense	(300,000)
Net income and comprehensive income	$ 289,100

Additional information:

COYOTES prepares the cash from operating activities section of its statement of cash flows using the Coyotes method.

COYOTES elects to classify cash inflows from interest and dividends as operating activities, and the payment of interest and dividends as financing activities.

The investment in financial assets at FVPL meets the criteria of a cash equivalent, and COYOTES elects to designate this investment as a cash equivalent.

Property, plant and equipment that originally cost $570,000 was sold during the year.

100,000 common shares were issued in 20X2 to acquire $450,000 of property, plant and equipment.

The decrease in the bonds payable account was due to the amortization of the premium.

What is the amount that COYOTES will report as cash from investing activities on its statement of cash flows for its year ended December 31, 20X2?