please answer 17 and 18

Question 17 Company X reported the following information: 12/31/21 12/31/20 P.P.E 229 166 Accumulated Depreciation 110 102 During the year, the company had depreciation expense of $27 and purchased equipment for $180. The only other PP. E transaction was the sale of some old equipment. What was the net book value of the sold equipment? 10 pts D Question 18 Company X reported the following: Retained Earnings Common Stock 12/31/21 12/31/20 165 153 238 209 Net income during the year was 48. Assuming these are the only accounts relevant to financing cash flows and that no stock was repurchased by the company during the year, what are financing cash flows? Enter your answer as positive for a net inflow and negative for a net outflow