Answer:
$191,000 Sale of land and building.
-$37,000 Purchase of land.
-$53,000 Purchase of equipment.
$101,000
Explanation:
The following activities have not been included in the above computation because these are not investing activities.
Financing Activity Purchase of treasury stock.
Financing Activity Payment of cash dividend
Financing Activity Issuance of common stock
Financing Activity Retirement of bonds
The cash flow from investing activities contains the changes in the cash flow from investment gains or losses and for any investment in or sales of fixed assets, it represents the cash used in the purchase of non-current assets–or long-term assets– that will deliver value in the future.
It's an important statement specially in heavy industries which require large investments in fixed assets.
The results can be negative or positive because it depends if the compnay bought or sold more assets during the period.