Cash Flows from Investing Activities During the year, Hayashi, Inc. sold equipment with a book value of $125,000 for $175,000 (original purchase cost of $225,000). New equipment was purchased. Hayashi provided the following comparative balance sheets: Hayashi, Inc. Comparative Balance Sheets At December 31, 20X1 and 20X2 20X1 20X2 Long-Term Assets Plant and equipment $1,000,000 $1,025,000 Accumulated depreciation 500,000 (500,000) (525,000) 698,750 Land Required: Calculate the investing cash flows for the current year. Use a minus sign to indicate a cash outflow.