Presented below are the comparative December 31 financial statements for Dubai Industries, Inc. (in $ Millions). Prepare a statement of cash flows for December 31, Year 2 using the indirect method. Dubai Industries, Inc Balance Sheets At December 31, Year 2 and Year 1 Cash Accounts Receivable Inventory Prepaid Insurance Land, Buildings, and Equipment Accumulated Depreciation Investments Total Assets Accounts Payable Salaries Payable Notes Payable Bonds Payable Common Stock Year 2 Year 1 $96,719 100,000 $28,694 85,313 206,250 181,250 1,875 2,500 1,562,500 1,406,250 (762,500) (715,000) 19.375 106.250 $1.224.219 $1.095.250 $95,425 $185,838 25,000 30.625 31,2501 93,750 250,000 375,000 375,000 447.544 410,044 $1.224.219 $1.095.256 Retained Earnings Additional information for Year 2 (1) Sold available for sale securities costing $86,875 for $92,500. (2) Equipment costing $25,000 with a book value of $6,250 was sold for $7,500 (3) Issued 8% bonds at face value for $250,000. (4) Purchased new equipment for $181,250 and paid cash. (5) Paid cash dividends of $25,000. (6) Net income was $62,500. What is the net cash provided or used by investing activities?