Roth Corp. reports the following on its balance sheets:

	December 31, 2022	December 31, 2021
Property and equipment, at cost	$221,000	$141,000
Common stock	831,000	409,000

During 2022, Roth exchanged common stock for equipment worth $46,000. The remainder of the increase in property and equipment resulted from Roth buying equipment for cash. The remainder of the increase in common stock resulted from Roth issuing common stock for cash.

On its 2022 statement of cash flows, Roth will report net cash flows from investing activities of:

[Enter a net cash inflow as a positive number or a net cash outflow as a negative number.]