A company had the following cash flows for the year:
(a) Purchased land, $60,000
(b) Borrowed from a local bank, $100,000
(c) Increase in salaries payable, $50,000
(d) Issued common stock, $75,000
(e) Paid dividends, $20,000
(f) Sold equipment, $40,000
(g) Increase in accounts receivable, $120,000
What amount would be reported for net investing cash flow?