I need help with finding cash outflow for inventory and cash flow from investing activities? please help

Required information The following information applies to the questions displayed below) Roth Incorporated experienced the following transactions for Year 1, its first year of operations: 1. Issued common stock for $80,000 cash 2. Purchased $240,000 of merchandise on account 3. Sold merchandise that cost $160,000 for $318,000 on account 4. Collected $266,000 cash from accounts receivable, 5. Paid $225,000 on accounts payable. 6. Paid $66,000 of salaries expense for the year 7. Paid other operating expenses of $55,000 8. Roth adjusted the accounts using the following information from an accounts receivable aging schedule. Allowance Balance Number of Days Past Due Current to 30 31 to be 61 to 90 Over 90 days Amount 531,200 13,000 2,600 2,600 rcent likely to be Uncollectible 0.61 0.05 e. 10 0.20 0.50 2,600 b. Prepare the income statement, statement of changes in stockholders' equity, balance sheet, and statement of cash flows for Roth Incorporated for Year 1 ROTH, INCORPORATED Statement of Cash Flows For the Year Ended Year 1 Cash flow from operating activities: Cash inflow from customers Cash outflow for expenses Cash outflow for inventory $ 266,000 (121,000) 0 $ 65,000 Net cash flow from operating activities Cash flows from investing activities Cash flows from financing activities: Cash inflow from stock issued Net cash flows from financing activities Net change in cash [Plus: Beginning cash balance Ending cash balance $ 80,000 80,000 145,000 0 $ 145,000