Answer:
$100,000
Step-by-step explanation:
cash flow from investing activities:
cash proceeds from sale of land $319,000
- purchase of plant assets ($219,000)
net cash flow from investing activities = $100,000
Cash flows from investing activities include only those purchases and sales of assets that are used by the company to generate revenue, e.g. plant and equipment, land, investment in stocks in other companies, etc.