Use the following excerpts from Grenada Companys financial records:

Net income of this year	$162,750
Purchased plant assets this year	43,000
Sold tract of land this year	40,000
Original cost of land that was told	27,000

Determine net cash flows from operating activities and net cash flows from investing activities.

	Net Cash Flows
Operating activities	$fill in the blank 1
Investing activities	$