Noncash Investing and Financing Activities

Combining the following information, compute the total amount of (1) cash flow from investing activities and (2) cash flow from financing activities.

Purchased a building for $136,000. Paid $36,000 and signed a mortgage with the seller for the remaining $100,000. Executed a debt-equity swap: replaced a $67,000 loan by giving the lender shares of common stock worth $67,000 on the date the swap was executed. Purchased land for $99,000. Signed a note for $30,000 and gave shares of common stock worth $69,000. Borrowed $56,000 under a long-term loan agreement. Used the cash from the loan proceeds as follows: $18,000 for purchase of additional inventory, $23,000 to pay cash dividends, and $15,000 to increase the cash balance.

Enter cash inflows as positive amounts, and enter cash outflows as negative amounts.

Investing cash flow $ Financing cash flow $