JP Industries has net income of $85,000. The Company paid dividends of $5,000. The equipment account started the year at $120,000 and ended the year at $150,000. During the year the business sold equipment that originally cost $10,000 for $7,000. The equipment had accumulated depreciation of $6,000. During the year the land account increased by $18,000. Accounts payable decreased by $70,000. The Company reported depreciation expense of $25,000. The Company sold a patent for $100,000 and recognized a $26,000 gain on the sale. What should JP Industries report as cash flows from investing activities? (When entering your answer do not use a $ sign. Use a negative sign to indicate a cash outflow.)