In preparing a company's statement of cash flows for the most recent year, the following information is available Loss on the sale of equipment $$5,000$ Purchase of equipment $$215,000$ Proceeds from the sale of equipment $$104,600$ Repayment of outstanding bonds $$87,000$ Purchase of treasury stock $$25,000$ Issuance of common stock $ $96,000$ Purchase of land $$117,000$ Increase in accounts receivable during the $$33,000$ year Decrease in accounts payable during the year $$75,000$ Payment of cash dividends $$35,000$

Net cash flows from investing activities for the year were