Oriole Inc. is a private company reporting under ASPE. The following selected account balances were reported in Oriole Inc.'s financial statements at year end: 2021 $ 19.125 847,500 402,000 100.000 307,500 130,000 Cash Buildings Equipment Land Accumulated depreciation-buildings Accumulated depreciation-equipment Dividends payable Mortgage payable Notes payable Common shares: 5.450 shares in 2021: 4,050 in 2020 Retained earnings Cash dividends declared Depreciation expense-buildings Depreciation expense -equipment Gain on sale of equipment Loss on sale of building Interest expense 6.500 547.000 342,500 541.500 206,000 27,500 25,750 47.755 950 10,500 48,750 2020 $8.750 740,000 349,000 56,250 293,750 97,250 2,950 587.000 311,500 412,500 107.000 12.000 40,250 25.900 0 0 44,650 Additional information: 1. Purchased $77,500 of equipment for $11.000 cash and a note payable for the remainder. 2 Equipment was also sold during the year. 3 Sold a building that originally cost $52.500. 4. Used cash to purchase land and a building. 5. Mortgage payments and notes payable payments included interest and principal amounts. 6. Common shares were issued for cash. Determine the amount of any cash inflows or outflows related to investing activities in 2021. (Hint: Use Taccounts to calculate the cash flows.) (Show amounts that decrease cash flow with either a-signeg. 15,000 or in parenthesis eg. (15,000)) ORIOLE INC. Cash Flow Statement (Partial) Purchase of Land $ Purchase of Building Sale of Building Purchase of Equipment Sale of Equipment $