ABN Company provided the following information on selected transactions:

Cash receipts of dividends $ 100

Purchases of inventories 1,000

Dividends paid to stockholders 200

Cash payment of interest 300

Proceeds from issuing preferred stock 800

Proceeds from sale of equipment 275

Purchase of building 250

Collections from customers 3,000

Retirement of debt 750

Cash payments of expenses 500

Calculate cash flows from (a) operating activities, (b) investing activities and (c) financing activities:

A/ Operating activities $-1,300; investing activities $2,500 and financing activities $ -150

B/ Operating activities $1,300; investing activities $25 and financing activities $ -150

C/ Operating activities $1,500; investing activities $-25 and financing activities $ -150