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 Purchase of equipment Proceeds from the sale of equipment Repayment of outstanding bonds Purchase of treasury stock Issuance of common stock Purchase of land Increase in accounts receivable during the year Decrease in accounts payable during the year Payment of cash dividends $ 15,800 163,000 144,000 96,000 71,000 105,000 133,000 52,000 84,000 44,000 Net cash flows from investing activities for the year were: A. $136,200 of net cash used. B. $152,000 of net cash provided. C. $248,000 of net cash provided. D. $152,000 of net cash used. E. $288,000 of net cash used.