On its 2020 income statement, Arnold Corporation reported a gain the sale of land of 84,000. The following select information is available from Arnold's general ledger. All accounts have normal balances. Account 12/31/20 12/31/19 Cash $ 154,000 $ 217,000 Prepaid expenses 42,000 37,000 Land 158,000 266,000 Common stock 50,000 50,000 Additional PIC - CS 215,000 215,000 Retained earnings 447,000 206,000 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