ABC Company has completed the basic format to be used in preparing the statement of cash flows (indirect method). Listed below in random order are line items to be included in the statement of cash flows. Purchase of equipment Decrease in inventory Increase in prepaid rent Payment of dividends Depreciation expense Increase in accounts receivable Increase in accounts payable Gain on sale of land Net income Repayment of notes payable Cash received from the sale of land Issuance of common stock $ 2,220 263 60 400 144 550 230 141 1,200 453 57 2,440 Required: What is the net cash provided by operating activities? O $1,086 inflow $1,368 inflow O $560 inflow O $554 inflow What is the net cash provided by investing activities? O $2,163 outflow O $2,304 outflow O $2,019 outflow