Alabama, Inc. reported net income of $80,000 for the year ended December 31, 2021. Included in net income were depreciation expense of $10,800 and a gain on sale of equipment of $2,400. The equipment had an historical cost of $70,000 and accumulated depreciation of $55,000. Each of the following accounts increased during 2021:

Land $15,000 Prepaid rent $18,600 Bonds payable $20,000 Accounts Receivable $10,000

What is the amount of cash provided by or used by investing activities for Alabama, Inc. for the year ended December 31, 2021?