[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: ($ in millions) $100.0 Fair value of shares issued in a stock dividend Payment for the early extinguishment of long-term bonds (book value: $89.0 million) Proceeds from the sale of treasury stock (cost: $25.0 million) Gain on sale of land Proceeds from sale of land Purchase of Microsoft common stock Declaration of cash dividends Distribution of cash dividends declared in 2020 94.0 30.0 3.4 10.2 158.0 59.0 55.0 Exercise 21-13 (Algo) Part 1 Required: . In Rapid Pac's statement of cash flows, what were net cash inflows (or outflows) from investing activities for 2021? (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should De entered as 5.5).) Answer is complete but not entirely correct. ($ in millions) Cash Flows From Investing Activities: Declaration of cash dividends Proceeds from sale of land Payment for the early extinguishment of long-term bonds $ $ (55.0) 30.0 % (94.0) Net cash inflows (outflows) from investing activities $ (119.0) Exercise 21-13 (Algo) Part 2 2. In Rapid Pac's statement of cash flows, what were net cash inflows (or outflows) from financing activities for 2021? (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) ($ in millions) Cash Flows from Financing Activities: Net cash inflows (outflows) from financing activities