Investing activities include inflows and outflows of cash related to noncurrent assets. Additional data related to noncurrent assets and liabilities may need to be collected to correctly calculate the cash flows from investing activities. Inflows of cash from investing activities may include a gain or loss in the sale of a noncurrent asset. Additional information for investing activities: 1. One of Leonardo's suppliers experienced a devastating loss due to a tornado. Leonardo loaned the company $114,480 cash to help restore its operations. The loan is interest-free. 2. Leonardo sold one of its parcels of land for $66,000. Use a minus sign (-) to indicate an outflow of cash. No sign is needed to indicate an inflow of cash