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Dristell Incorporated had the following activities during the year (all transactions are for cash unless stated otherwise): a. A building with a book value of

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Dristell Incorporated had the following activities during the year (all transactions are for cash unless stated otherwise): a. A building with a book value of $417,000 was sold for $517,000. b. Additional common stock was issued for $177,000. c. Dristell purchased its own common stock as treasury stock at a cost of $83,500. d. Land was acquired by issuing a 6%, 10-year, $767,000 note payable to the seller. e. A dividend of $57,000 was paid to shareholders. f. An investment in Fleet Corporation's common stock was made for $137,000. g. New equipment was purchased for $73,500. h. A $98,500 note payable issued three years ago was paid in full. I. A loan for $117,000 was made to one of Dristell's suppliers. The supplier plans to repay Dristell this amount plus 10% interest within 18 months. Required: Calculate net cash flows from investing activities. (Cash outflows should be indicated with a minus sign.) \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ DRISTELL INCORPORATED } \\ \hline \multicolumn{3}{|c|}{ Statement of Cash Flows (partial) } \\ \hline \multicolumn{3}{|c|}{ For the Year Ended December 31, 2024} \\ \hline \multicolumn{3}{|l|}{ Cash flows from investing activities: } \\ \hline & & \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline Net cash flows from investing activities & $ & 0 \\ \hline \end{tabular}

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