Determine the cash flow from investing given the following table.（ ）
| Item | Amount |
| Cash payment of dividends | $30 |
| Sale of equipment | $25 |
| Net income | $25 |
| Purchase of land | $15 |
| Increase in accounts payable | $20 |
| Sale of preferred stock | $25 |
| Increase in deferred taxes | $5 |
| Item | Amount | |
| Cash payment of dividends | CFF | -$30 |
| Sale of equipment | CFI | +$25 |
| Net income | CFO | +$25 |
| Purchase of land | CFI | -$15 |
| Increase in accounts payable | CFO | +$20 |
| Sale of preferred stock | CFF | +$25 |
| Increase in deferred taxes | CFO | +$5 |
CFI=Sale of Equipment (+25) Purchase of Land (-15)=10.