On its 2020 income statement Amold Corporation reported a pain the sale of land of 62.000. The following select information general ledger. All accounts have normal balances Account 12/31/20 12/31/19 Cash $ 161,000 5202.XXXO Prepaid expenses 74,000 42,000 Land 198.000 256.000 Common stock 50.000 50,000 Additional PIC-CS 215.000 215,000 Retained earnings 443,000 228.000 Arnold did not acquire any land in the current year. What are the proceeds from the sale of Land included in Arnold's Cash Flows from investing Activities