Income Statement for the year ended December 31, 2020 (millions of $)

Revenue (sales)	$773
Cost of goods sold	595
Selling, general, and administrative expenses*	130
Loss on disposal of plant**	6
Interest expense	12
Income tax expense	10
Net income	$ 20

*Includes depreciation expense of $30 million, insurance expense of $8 million, bad debt expense of $6 million, and salaries expense of $86 million.

** During 2020, the company purchased two pieces of equipment costing a total of $36 million. Summer Fun also incurred a loss of $6 million on the sale of a plant.

Balance Sheet at December 31 (millions of $)

	2020		2019
Cash	$ 15		$ 2
Accounts receivable, net	93		79
Inventory	132		120
Prepaid insurance	6		8
Property, plant, and equipment, gross	195		182
Accumulated depreciation	55		35
Total assets	$386		$356
Accounts payable (inventory)	$ 40		$ 43
Interest payable	5		2
Deferred revenue	4		3
Short-term bank loans	20		35
Long-term debt	115		105
Common stock and additional paid-in capital	105		90
Retained earnings	97		78
Total liabilities and equity	$386		$356

Question 1: 2020 cash flow from financing activities is a net cash inflow of:

Question 2: 2020 cash flow from operating activites is a net cash inflow of:

Question 3: If the company used the direct method of reporting cash flow from operating activities, the amount of "Cash paid for interest" in 2020 would be:

Question 4: Based on the information above, the company's 2020 cash flow from investing activities should inlclude a cash inflow from the sale of the plant totaling: