14. Financial Statement Analysis

ABC Company's statement of cash flows indicated net cash provided/(used) in operating, investing, and financing activities as \$140,000, (\$80,000), and \$25,000, respectively. If the cash flows from investing activities included the purchase of land for \$100,000 and the sale of machinery for \$20,000, what is the company's capital acquisitions ratio?

XYZ Company had a capital acquisitions ratio of 3.50. During the period, XYZ purchased equipment with a price of \$60,000. If the company had cash inflows from investing activities of \$90,000 and cash outflows from financing activities of \$30,000, what is the company's cash flow from operating activities?