A company had the following cash flows for the year:

$($a$)$ Purchased land, $$60,000$

$($b$)$ Borrowed from a local bank, $$100,000$

$($c$)$ Paid employee salaries, $$50,000$

$($d$)$ Issued common stock, $$75,000$

$($e$)$ Paid dividends, $$20,000$

$($f$)$ Sold equipment, $$40,000$

$($g$)$ Sold services to customers, $$120,000$

What amount would be reported for net investing cash inflows $($outflows$)$ in the statement of cash flows?