Required information [The following information applies to the questions displayed below.] In preparation for developing its statement of cash flows for the year ended December 31, 2021, Rapid Pac, Inc., collected the following information: Fair value of shares issued in a stock dividend Payment for the early extinguishment of long-term bonds (book value: $97 million) Proceeds from the sale of treasury stock (cost: $17 million) Gain on sale of land Proceeds from sale of land Purchase of Microsoft common stock Declaration of cash dividends Distribution of cash dividende declared in 2020 ($ in millione) $ 65 102 22 4 12 160 44 40 2. In Rapid Pac's statement of cash flows, what were net cash inflows (or outflows) from financing activities for 20217 (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (l.e.. 10,000,000 should be entered as 10).) Cash Flows from Financing Activities: Proceeds from sale of land i Net cash inflows (outflows) from financing activities $ ($ in millione)