Can you please explain step-by-step how these 2 questions work? Thank you

Watunga Bank agrees to lend Hoffman Granite Company 600,000 on January 1. Hoffman Granite Company signs a 600,000,8%, 9-month note. The entry made by Hoffman Granite on January 1 to record the proceeds and issuance of the note is 600.000 36,000 O Cash... Interest Expense. Notes Payable. Interest Payable. 600,000 36,000 O Cash... Interest Expense. Notes Payable 600,000 36,000 636,000 Interest Expense Cash... Notes Payable. 36,000 564,000 600,000 Cash. Notes Payable. 600.000 600,000 The following comparative financial statements are available for Rachel N.V.: Assets 31-12-2021 31-12-2020 Liabilities and equity 31-12-2021 31-12-2020 Equipment 600.000 500,000 Share capital - Ordinary 100,000 90,000 Accumulated depreciation 120,000 250,000 Share premium - ordinary 80,000 50,000 480,000 250,000 Retained earnings 250,000 200,000 Inventory 250,000 300,000 Bonds payable 900.000 600,000 Accounts receivable 160,000 170,000 Accounts payable 10,000 80,000 Cash 450,000 300,000 Total assets 1,340,000 1,020,000 Total equity and liabilities 1,340,000 1.020,000 The following additional information is available: Equipment which cost 200,000, and had accumulated depreciation of 160,000, was sold for 60,000 The company paid cash dividends of 20,000 All changes in non-current account balances, except the change in accumulated depreciation, had a direct effect on cash flows. , a How much is the cash flow from investing activities? 0 - 40,000 - 240,000 O + 60,000 0 - 100,000