$1.$ Selected information from Isadore Bell Corporation's accounting records and financial statements for $2021$ is as follows $($$ in millions$)$:

Cash paid to acquire equipment $ $148$

Cash paid to acquire land $82$

Treasury stock acquired with cash and then retired $89$

Dividend revenue received $94$

Gain from the sale of buildings $106$

Proceeds from sale of buildings $149$

In its statement of cash flows, Isadore Bell should report net cash outflows from investing activities of:

Group of answer choices

A$.$ $$198$ million.

B$.$ $$131$ million.

C$.$ $$81$ million.

D$.$ $$83$ million.

$2.$ Ludwig Company's prepaid rent was $$8000$ at December $31,2020,$ and $$14,500$ at December $31,2021.$ Ludwig reported rent expense of $$18,500$ on the $2021$ income statement. What amount would be reported in the statement of cash flows as rent paid using the direct method?

Group of answer choices

A$.$ $$25,000.$

B$.$ $$12,000.$

C$.$ None of these answer choices are correct.

D$.$ $$18,500.$