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In preparing a company's statement of cash flows for the most recent year, the following information is available: Loss on the sale of equipment $ 14 , 300 Purchase of equipment 148 , 000 Proceeds from the sale of equipment 129 , 000 Repayment of outstanding bonds 88 , 500 Purchase of treasury stock 63 , 500 Issuance of common stock 97 , 500 Purchase of land 118, 000 Increase in accounts receivable during the year 44 , 500 Decrease in accounts payable during the year 76, 500 Payment of cash dividends 36, 500 Net cash flows from investing activities for the year were