Gibraltar Industries is a Buffalo, New York-based manufacturer and distributor of building products for residential, industrial, infrastructure, renewable energy, and conservation markets. In a recent year, it reported the following activities: Acquisitions (investments in other companies) Increase in inventories Depreciation and amortization Long-term debt reduction Net cash provided by operating activities Net income Net proceeds from issuance of common stock Net proceeds from sale of property and equipment Proceeds from long-term debt Proceeds from sale of other equity investments Purchases of property, plant, and equipment $ (109,248) (10, 101) 26,181 (76,658) 46,695 16,523 34 1, 226 73,849 69,368 (11,552) Required: 1. Based on this information, present the investing and financing activities sections of the cash flow statement. (List cash outflows as negative amounts.) GIBRALTAR INDUSTRIES Statement of Cash Flows (Partial) Cash flows from investing activities: Cash flows from financing activities