Below is selected information for Ayayai Corporation for December 31. All purchases were paid for with cash. No buildings were sold during the year, but buildings were purchased during the year. Land was sold for cash at a loss of 54,000 . Equipment with a cost of $50,000 and accumulated depreciation of $40,000 was sold for cash at a gain of $2,000. No other transactions involving property. plant, and equipenent occurred. Prepare the investing activity section of the statement of cash flows for the year ended December 31, 2022. (Show amounts that decrease cosh flow with either a - sign eg. 15,000 or in parenthesis eg. (15,000)