A company had a number of cash transactions this year. It paid $42,000 dividends to its owners, borrowed $120,000 from a bank on a long-term loan, bought a building for $270,000, sold equipment for $50,000, sold inventory for $98,000 and issued capital stock to an investor for $45,000. On a statement of cash flows, what amount to be reported as net outflow for investing activities? $ 55,000 $122,000 $220,000 $262,000 $320.000