Sandhill Inc., is a private company reporting under ASPE. The following selected account balances were reported in Sandhill Inc.'s financial statements at year end: 2017 2016 Cash Buildings Equipment Land Accumulated depreciation-buildings Accumulated depreciation-equipment Dividends payable Mortgage payable Notes payable $19,500 $9,000 855,000 745,000 407,000 353,000 105,000 60,000 310,000 297,500 135,000 101,000 6,750 3,200 549,000 589,000 345,000 314,000 Common shares: 5,500 shares in 2017; 4,100 in 2016 544,000 415,000 211,000 112,000 30,000 14,000 27,000 40,500 48,005 26,150 Retained earnings Cash dividends dedlared Depreciation expense-buildings Gain on sale of equipment Loss on sale of building Interest expense 1,000 11,500 49,250 45,150 Additional information: . Purchased $80,000 of equipment for $12,000 cash and a note payable for the remainder. Additional information: 1. Purchased $80,000 of equipment for $12,000 cash and a note payable for the remainder 2. Equipment was also sold during the year 3. Sold a building that originally cost $55,000. 4. Used cash to purchase land and a building 5. Mortgage payments and notes payable payments included interest and princpal amounts 6. Common shares were issued for cash. Determine the amount of any cash inflows or outflows related to investing activities in 2017, (Show amounts that decrease cash flow with either a - sian e.g. -I parenthesis e.g. (15,000).)