Intangible assets

Balance Sheet: 2018. 2017,

Int. Assets, net. 700,000. 339,000

Income Statement: 2018

Amortization Expense: 72,000

Gain on sale of intangible assets. 85000

Company sol intangible assets and received 215,000 in cash proceeds for the sale.

In the statement of cash flows, the investing activities should show a cash disbursement for purchase of intangible asses for $ _____________.