Crane Inc. is a private company reporting under ASPE. The following selected account balances were reported in Crane Inc's financial statements at year end: Additional information: 1. Purchased $61,500 of equipment for $8,200 cash and a note payable for the remainder. 2. Equipment was also sold during the year. 3. Sold a building that originally cost $41,000. 4. Used cash to purchase land and a building. 5. Mortgage payments and notes payable payments included interest and principal amounts. 6. Common shares were issued for cash. (a) Determine the amount of any cash inflows or outflows related to investing activities in 2024. (Hint: Use T accounts to calculate the cash flows.) (Show amounts that decrease cash flow with either a - sign eg. -15,000 or in parenthesis eg. (15,000).)