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)	(525,000)
Land	500,000	712,750

Required:

Calculate the investing cash flows for the current year. Use a minus sign to indicate a cash outflow. $fill in the blank 1