For the year ended December 31, Year 1, Fields Company made cash payments of $56,100 for dividends, paid interest of $24,900, paid $34,100 cash to suppliers, and purchased equipment for $72,100 cash. What is the net cash used by investing activities for Year 1?

A) $81,100

B) $187,2000

C) $119,000

D) $72,100