E. $179,000. 13. 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 bond 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 S14,000 $225,000 S106,000 $87,000 $25,000 $96,000 $115.000 S33,000 S75,000 S35.000 Net cash flows from investing activities for the year were: A. $234,000 of net cash used. B. $120,000 of net cash provided. C. $340,000 of net cash used. D. $259,000 of net cash used. E. $280,000 of net cash provided