The following data relates to ABC Inc. for the year

Opening cost of equipment $ 600000

Opening accumulated depreciation of equipment $ 300000

Purchases of equipment during the year $ 360000

Gain or Loss (-) on sale of equipment $ -12000

Depreciation expense for the year $ 6000

Ending cost of equipment $ 111000

Ending accumulated depreciation of equipment $ 15000

There were no other transactions impacting long term assets during the year.

Calculate Investing Cash Flows for the year.