$57$

Multiple Choice

$$8,900$ is reported in the investing activities section as a cash inflow.

$$12,900$ is reported in the investing activities section as a cash inflow.

$$10,900$ is reported in the investing activities section as a cash inflow, and $$2,000$ is added to net cash flow in the operating activities section.

$$21,900$ is reported in the investing activities section as a cash outflow, and $$8,600$ is added to net cash flow in the operating activities section.