Use the following information to answer questions 1 and 2.

Islanders Inc.
Statement of financial position
As at December 31
	20X3	20X2
Accounts receivable	$160,000	$110,000
Inventory	62,000	50,000
Prepaid expenses	3,000	4,000
Investments at FVPL	18,000	40,000
Investments at FVOCI	18,000	13,000
Property, plant and equipment (net)	80,000	100,000
Land	180,000	94,000
	$521,000	$411,000
Bank overdraft	$9,000	$32,000
Accounts payable	30,000	20,000
Other current liabilities	45,000	60,000
Bank loans	37,000	50,000
Bonds payable	200,000	100,000
Share capital	30,000	10,000
Retained earnings	159,000	133,000
Reserves (AOCI)	11,000	6,000
	$521,000	$411,000

Islanders Inc.
Statement of comprehensive income
Year ended December 31
	20X3
Sales	$555,000
Depreciation expense	20,000
Interest expense	4,000
Other expenses	380,000
Operating income	$151,000
Gain on sale of land	5,000
Loss on disposition of investment at FVPL	(2,000)
Net income before income tax expense	$154,000
Income tax expense	24,000
Net income	$130,000
Other comprehensive income	5,000
Comprehensive income	$135,000

Additional information:

In 20X3, Islanders Inc. issued $100,000 in bonds to acquire land having a fair value of

$100,000.

a. What is the amount that Islanders Inc. will report as cash from investing activities on its statement of cash flows for its year ended December 31, 20X3?

b. What is the amount that Islanders Inc. will report as cash from financing activities on its statement of cash flows for its year ended December 31, 20X3?