Martinez Corporation had the following activities in 2023 : 1. Sold land for $196,000. 2. Purchased an FV-NI investment in common shares for $14,800. 3. Purchased inventory for $855,000 with cash. 4. Recelved $72,700 cash from bank borrowings, 5. Recelved interest for $12,100. 6. Purchased equipment for $492,000 in exchange for common shares. 7. Issued common shares for $367,000 cash. 8. Recorded an unrealized gain of $4,050 on investments accounted for using the FV-NI model. 9. Purchased inwestments in bonds, reported at amortized cost for $59,350 10. Deciared and paid a dividend of $16,000 (charged to retained earnings). 11. Sold irvestments in bonds reported at amortized cost, with a carrying amount of $406,400, for $417,400. 12. Recelved dividends of $4,100 on FV-NI investments. (a) Calculate the amount that Martinez should report as net cash provided (used) by investing activities on its statement of cash flows under IFRS. Under IFRS, assume Martinez adopts the policy of classifying interest and dividends paid as froncing activities, and interest and dividends recelved as investing octivithes. (Show amounts that decrease cath fow with afther of negotive sian es. 15,000 or in parenthesis es. (15,000)J Not cash investing activities $ Calculate the amount that Martinez should report as net cash provided (used) by investing activities on its statement of cash flows under IFRS. Under IFRS, assume Martinez adopts the policy of classifying interest and dividends paid as financing activities, and interest and dividends received as investing activities. (Show amounts that decrease cash flow with either a negative sign e.s. 15,000 or in parenthesis e.3. (15,000).) Net cash imvesting activities \$