In preparing a company's statement of cash flows for the most recent year, the following information is available: loss on sale of equipment 31,191, purchase of machinery 117,654, proceeds from sale of equipment 117,543, repayment of outstanding bonds 97,114, purchase treasury stock 14,602, issue common stock 96,096, purchase land 52,636, increase in accounts receivable during the year 32,517, decrease in accounts payable for the year 70,024, payment of cash dividend 31,141. What is the net cash flows from investing activities for the year?

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