Selected information from Isadore Bell Corporation's accounting records and financial statements for 2021 is as follows ($ in millions): Cash paid to acquire equipment $ 18 Treasury stock purchased for cash 25 Proceeds from sale of land and buildings 45 Gain from the sale of land and buildings 26 Investment revenue received 33 Cash paid to acquire office equipment 40 On its statement of cash flows, Isadore Bell should report net cash outflows from investing activities of:

Explanation:

Investing activities are largely related to the acquisition of long term assets that are involved in the financial planning of a company's activities

The items of investing activities in the question are sales of land , purchase of equipment and office equipment . Please note that the gain on disposal of asset is not recognized because it is a  non cash income.

The other items belong to financing activities.

Sales of land -                       45

Equipment acquisition         (18)

Office equipment                 (40)

Net cash flow                         (13)

24 years, i believe is the correct answer.