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In preparation for developing its statement of cash flows for the year ended December 3 1 , 2 0 2 4 , Western, Incorporated collected

In preparation for developing its statement of cash flows for the year ended December 31,2024, Western, Incorporated collected the following information: ($ in millions)Payment for the early extinguishment of long-term notes (book value: $100 million)$ 109.7Sale of common shares353.7Retirement of common shares245.7Loss on sale of equipment5.7Proceeds from sale of equipment17.7Issuance of short-term note payable for cash21.7Acquisition of building for cash15.7Purchase of marketable securities (not a cash equivalent)11.7Purchase of marketable securities (considered a cash equivalent)3.7Cash payment for 3-year insurance policy7.7Collection of note receivable with interest (principal amount, $22)27.7Declaration of cash dividends67.7Distribution of cash dividends declared in 202361.7Required:Calculate the net cash inflow/outflow from the investing activities of Western's statement of cash flows for 2024.Calculate the net cash inflow/outflow from the financing activities of Western's statement of cash flows for 2024.

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