Flow Company has provided the following information for the year ended December $31,2022$ : RM Company, a manufacturer, has provided the following information pertaining to its recent year of operation:

Net income, $$400,000$

Accounts payable increased $$34,000$

Prepaid rent decreased $$15,000$

Depreciation expense was $$45,000$

Accounts receivable increased $$44,000$

Gain on sale of a building was $$16,000$

Wages payable decreased $$31,000$

Unearned revenue increased $$54,000$

Using the indirect method, how much was RM$\text{'}$s net cash provided by operating activities?

Multiple Choice

$$427,000.$

$$457,000.$

$$343,000.$

$$473,000.$

Cash paid for interest, $$17,000$

Cash paid for dividends, $$7,600$

Cash dividends received, $$5,600$

Cash proceeds from bank loan, $$23,000$

Cash purchase of treasury stock, $$8,000$

Cash paid for equipment purchase, $$24,000$

Cash received from issuance of common stock, $$34,000$

Cash received from sale of land with a $$29,000$ book value, $$22,600$

Acquisition of land costing $$48,000$ in exchange for preferred stock issuance.

Payment of $$180,000$ note payable by exchanging used machinery with a $$74,000$ book value and $$180,000$ fair value

How much was Flow's net cash flow from investing activities?

Multiple Choice

A net inflow of $$1,400.$

A net outflow of $$1,400.$

A net inflow of $$41,400$

A net outflow of $$49,400$