Cash Flows from Investing Activities

During the year, equipment with a book value of $125,000 was sold for $175,000 (original purchase cost of $225,000). New equipment was purchased.

Hayashi, Inc. provided the following comparative balance sheets:

Hayashi, Inc. Comparative Balance Sheets At December 31, 2013 and 2014
Long-Term Assets	2013	2014
Plant and equipment	$1,000,000	$1,025,000
Accumulated depreciation	(500,000)	(525,000)
Land	500,000	696,750

Required:

Calculate the investing cash flows for the current year. Use a minus sign to indicate a cash outflow. $