I just need purchase of equipment, I keep getting it wrong. please explAIN

Garrett Company had the following activities for a recent year ended December 31: Sold land that cost $34,000 for $34,000 cash; purchased $184,000 of equipment, paying $166,000 in cash and signing a note payable for the rest; and recorded $6,100 in depreciation expense for the year. Net income for the year was $18,000. Prepare the operating and investing sections of a statement of cash flows for the year based on the data provided. (List cash outflows as negative amounts.) GARRETT COMPANY Excerpts from Statement of Cash Flows For the Year Ended December 31 Cash flows from operating activities S 18,000 6,100 24,100 Net income Add back: Depreciation expense Cash provided by operating activities Cash flows from investing activities Purchase of equipment Sale of land 34,000 Cash used in investing activities S 34,000