In preparing a company's statement of cash flows for the most recent year, the following information is available: Loss on the sale of equipment $ 14,800 Purchase of equipment 153,000 Proceeds from the sale of equipment 134,000 Repayment of outstanding bonds 91,000 Purchase of treasury stock 66,000 Issuance of common stock 100,000 Purchase of land 123,000 Increase in accounts receivable during the year 47,000 Decrease in accounts payable during the year 79,000 Payment of cash dividends 39,000 Net cash flows from investing activities for the year were:.a. $233,000 of net cash provided. b. $142,000 of net cash used. c. $142,000 of net cash provided. d. $127,200 of net cash used. e. $268,000 of net cash used.