In preparation for developing its statement of cash flows for the year ended December 31, 2021, Millennium Solutions, Inc. collected the following information: ($ in millions) Payment for the early extinguishments of long-term notes (book value: $96.0 million) $100.0
Sale of common shares 252.0
Retirement of common shares 141.0
Loss on sale of equipment 3.9
Proceeds from sale of equipment 15.6
Issuance of short-term note payable for cash 29.0
Acquisition of building for cash 16.5
Purchase of marketable securities (not a cash equivalent) 24.0
Purchase of marketable securities (considered a cash equivalent) 20.0
Cash payment for 3-year insurance policy 22.0
Collection of note receivable with interest (principal amount, $30) 32.0
Declaration of cash dividends 70.0
Distribution of cash dividends declared in 2020 67.0

Required:
a. In Millennium’s statement of cash flows, what were net cash inflows (or outflows) from investing activities for 2021?
b. In Millennium’s statement of cash flows, what were net cash inflows (or outflows) from financing activities for 2021?