Sheridan Inc., is a private company reporting under ASPE. The following selected account balances were reported in Sheridan Inc.s financial statements at year end:

		2017		2016
Cash		$ 19,275		$ 8,850
Buildings		850,500		742,000
Equipment		404,000		350,600
Land		102,000		57,750
Accumulated depreciationbuildings		308,500		295,250
Accumulated depreciationequipment		132,000		98,750
Dividends payable		6,600		3,050
Mortgage payable		547,800		587,800
Notes payable		343,500		312,500
Common shares: 5,470 shares in 2017; 4,070 in 2016		542,500		413,500
Retained earnings		208,000		109,000
Cash dividends declared		28,500		12,800
Depreciation expensebuildings		26,250		40,350
Depreciation expenseequipment		47,855		26,000
Gain on sale of equipment		970		0
Loss on sale of building		10,900		0
Interest expense		48,950		44,850

Additional information:
1.		Purchased $78,500 of equipment for $11,400 cash and a note payable for the remainder.
2.		Equipment was also sold during the year.
3.		Sold a building that originally cost $53,500.
4.		Used cash to purchase land and a building.
5.		Mortgage payments and notes payable payments included interest and principal amounts.
6.		Common shares were issued for cash.

(a) Determine the amount of any cash inflows or outflows related to investing activities in 2017.