Blue Corporation had the following activities in 2023 : 1. Sold land for $187,000. 2. Purchased an FV-NI investment in common shares for $14,900. 3. Purchased inventory for $852,000 with cash. 4. Received $72,700 cash from bank borrowings. 5. Received interest for $11,600. 6. Purchased equipment for $493,000 in exchange for common shares. 7. Issued common shares for $362,000 cash. 8. Recorded an unrealized gain of $4,050 on investments accounted for using the FV NH model. 9. Purchased investments in bonds, reported at amortized cost for $60,850. 10. Declared-and paid a dividend of $17,400 (charged to retained earnings). 11. Sold investments in bonds reported at amortized cost, with a carrying amount of $406,000, for $416,600. 12. Received dividends of $4,900 on FV-NI investments. (a) Calculate the amount that Blue should report as net cash provided (used) by investing activities on its statement of cash flows under IFRS. Under IFRS, assume Blue adopts the policy of classifying interest and dividends paid as financing activities, and interest and dividends received as investing activities. (Show amounts that decrease cush. flow with elther o negative sign e.g. -15,000 or in parenthesise.g. (15,000).) Net cash Attempts: 0 of 3 used