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During 2022, Cullumber Company sold a building with a book value of $152,000 for proceeds of $182,000. The company also sold long-term investments for

 

During 2022, Cullumber Company sold a building with a book value of $152,000 for proceeds of $182,000. The company also sold long-term investments for proceeds of $39,000. The company purchased land and a new building for $327,000 by signing a long-term note payable. No other transactions impacted long-term asset accounts during 2022. Compute net cash flows from investing activities.

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