In preparation for developing its statement of cash flows for the year ended December 31, 2018, Rapid Pac, Inc., collected the following information:

	($ in millions)
Fair value of shares issued in a stock dividend	$	104.0
Payment for the early extinguishment of long-term bonds (book value: $90.0 million)		95.0
Proceeds from the sale of treasury stock (cost: $26.0million)		31.0
Gain on sale of land		3.5
Proceeds from sale of land		10.5
Purchase of Microsoft common stock		160.0
Declaration of cash dividends		60.0
Distribution of cash dividends declared in 2017		57.0

Required: 1. In Rapid Pacs statement of cash flows, what were net cash inflows (or outflows) from investing activities for 2018? 2. In Rapid Pacs statement of cash flows, what were net cash inflows (or outflows) from financing activities for 2018?