In preparation for developing its statement of cash flows for the year ended December 31, 2021, Rapid Pac, Inc., collected the following information:

Required:1. In Rapid Pac?s statement of cash flows, what were net cash inflows (or outflows) from investing activities for 2021?2. In Rapid Pac?s statement of cash flows, what were net cash inflows (or outflows) from financing activities for 2021?

($ in millions) $ 65 Fair value of shares issued in a stock dividend Payment for the early extinguishment of long-term bonds (book value: $97 million) Proceeds from the sale of treasury stock (cost: $17 million) Gain on sale of land Proceeds from sale of land Purchase of Microsoft common stock Declaration of cash dividends Distribution of cash dividends declared in 2020 102 22 12 160 44 40