Kutcher Systems sold land, investments, and issued their own common stock for $10 million, $16 million, and $21 million, respectively. Kutcher also purchased treasury stock, equipment, and a patent for $1 million, $2 million, and $4 million, respectively. Required: 1. What amount should the company report as net cash flows from investing activities?

2. What amount should the company report as net cash flows from financing activities?