Find the cash inflows from investing and financing activities using the data below assuming the company followed ASPE standards.

Proceeds from issuance of common shares $180,000

Dividends received on investments 8,000

Cash proceeds from sale of equipment 89,000

Proceeds from bond issuance 200,000

Dividends paid to shareholders 3,000

Cash proceeds from sale of investments 43,000

Gain on the sale of a short term investment 4,000

Investing $140,000; financing $377,000

Investing $136,000; financing $389,000

Investing $132,000; financing $377,000

Investing $144,000; financing $377,000