Yang Inc. reports under IFRS and has adopted the policy of classifying interest received as an investing activity. During 2023, Yang lent $30,000 to a key supplier in exchange for a two-year interest-bearing promissory note. Interest revenue earned on the note and recorded on the statement of income was in the amount of $900, and a balance of $300 for interest receivable was reported on the statement of financial position at December 31, 2023, relating to the note. Prepare Yang’s cash flows from (used by) investing activities section of the statement of cash flows.