Zoum Corporation had the following transactions during 2022: 1. Issued $250,000 of par value common stock for cash. 2. Recorded and paid wages expense of $120,000. 3. Acquired land by issuing common stock at a par value of $1,000,0 4. Declared and paid a cash dividend of $20,000. 5. Sold a long-term investment (cost $6,000 ) for cash of $6,000. 6. Recorded cash sales of $800,000. 7. Bought inventory for cash of $320,000. 8. Acquired an investment in Zynga stock for cash of $42,000. 9. Converted bonds payable to common stock in the amount of $1,000,000. 10. Repaid a 6-year note payable in the amount of $440,000. What is the net cash provided (used) by investing activities? a. ($136,000)x APS Company issued 20,000 shares of $1 par common stock for $40 per share during 2022. The company paid dividends of $48,000 and issued long-term notes payable of $440,000 during the year. What amount of cash flows from financing activities will be reported on the statement of cash flows