please help me understand #5

STATEMENT OF CASH FLOWS Selected balance sheet accounts for ABC Company for 2020 are provided below: Accounts payable.... Accounts receivable Cash Common stock Interest payable Inventory Land Notes payable Prepaid insurance Rent receivable Retained earings January 1, 2020 $59,000 82.000 21,000 64.000 26,000 73,000 60,000 94,000 26,000 14.000 48.000 December 31, 2020 $48.000 73.000 47,000 85.000 36,000 91.000 79.000 94,000 19,000 18.000 82,000 The following information was taken from ABC Company's 2020 statement of cash flows: Cash inflows: Cash collections from customers Investing to Cash received from the sale of land Operating 255.000 28.000 23,000 ? -Cash received from tenants .... Cash received from the sale of common stock Cash outflows: Investigt Cash paid to purchase lund Cash paid to insurance company 21,000 and operanny Cash paid to stockholders as dividends Cash paid to purchase equipment ? Iwesting Cash paid for inventory purchases Cash paid to banks for interest Cash paid to insurance company 21,000 and operanny Cash paid to stockholders as dividends Cash paid to purchase equipment ? Iwesting Cash paid for inventory purchases Cash paid to banks for interest