Flow Company has provided the following information for the year ended December 31, 2014:

Cash paid for interest, $23,000;

Cash paid for dividends, $6,600;

Cash dividends received, $4,600;

Cash proceeds from bank loan, $35,000;

Cash purchase of treasury stock, $14,000;

Cash paid for equipment purchase, $30,000;

Cash received from common stock, $40,000;

Cash received from sale of land with a $35,000 book value, $27,400;

Acquisition of land costing $54,000 in exchange for preferred stock issuance.

Paid a $130,000 note payable by exchanging used machinery with a $80,000 book value and $130,000 fair value

How much was Flow's net cash flow from investing activities?

A. A net inflow of $2,600.

B. A net outflow of $56,600

C. A net inflow of $54,400

D. A net outflow of $2,600.