Martin, Inc. had the following transactions during 20X7:
·Purchased new fixed assets for $75,000.
·Converted $70,000 worth of preferred shares to common shares.
·Received cash dividends of $12,000. Paid cash dividends of $21,000.
·Repaid mortgage principal of $17,000.
Assuming Martin follows U.S. GAAP, which of the following amounts represents, Martin's cash flows from investing and cash flows from financing in 20X7, respectively?
　Cash flows from investing　　　Cash flows from financing

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