Balance sheet data for Betty DeRose, Inc. for 2022 appears below:

	January 1, 2022	December 31, 2022
ASSETS:
Cash	11,000	48,000
Account receivable	13,000	65,000
Land	68,000	37,000
Equipment	43,000	92,000
Accumluated depreciation	<21,000>	<38,000>
Trademark	0	14,000
Total Assests	114,000	218,000

Liabilities + Equity	January 1, 2022	December 31, 2022
Income taxes payable	12,000	27,000
Notes payable	44,000	59,000
Common stock	27,000	78,000
Retained earnings	31,000	54,000
Total liabilities + equity	114,000	218,000

 Betty's 2022 income statement is given below: Service revenue 75,000 Depreciation expense 17,000 Gain on sale of land 44,000 Income tax expense 30,000 Net income 72,000

1) Calculate the net cash flow from INVESTING activities for 2022

2) Calculate the net cash flow from FINANCING activities for 2022