During 2022, Sheffield Corp. sold equipment with a book value of $144000 for proceeds of $174000. The company purchased new equipment for $384000 by signing a long-term note payable. No other transactions impacted long-term asset accounts during 2022. The investing section of the statement of cash flows will report O net cash outflows of $354000. Onet cash outflows of $210000 O net cash inflows of $30000. net cash inflows of $174000