During $2023,$ Bird Company sold a building with a book value of $$162,093$ for proceeds of $$179,332.$ The company also sold long$-$term investments for proceeds of $$33,521.$ The company purchased land and a new building for $$365,175$ by signing a long$-$term note payable. No other transactions impacted long$-$term asset accounts during $2023.$

Instructions

Compute net cash flows from investing activities.