On January 12, Ferrell Incorporated obtains a permit to start a comedy club, which will operate only on Saturday nights. To prepare the club for the grand opening, Ferrell purchases tables, chairs, ovens, and other related equipment for $65,000 on January 16. Ferrell pays 20% of this amount (= $13,000) in cash at the time of purchase and signs a note with Live Bank for the remaining amount. Determine the amount of investing cash flows Ferrell would report in January.