During 2017, Bramble Corp. sold equipment with a book value of $129600 for proceeds of $156600. The company purchased new equipment for $345600 by signing a long-term note payable. No other transactions impacted long-term asset accounts during 2017. The investing section of the statement of cash flows will report

a. net cash inflows of $27000.

b. net cash outflows of $318600.

c. net cash inflows of $156600.

d. net cash outflows of $189000.