Below is selected information for Concord 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 $4,400. Equipment with a cost of $51,000 and accumulated depreciation of $40,800 was sold for cash at a gain of $2,000. No other transactions involving property, plant, and equipment occurred. Prepare the investing activity section of the statement of cash flows for the year ended December 31, 2022. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)