In 2009, Anderson Company purchased equipment for $363,000 and also sold some special purpose machinery with a book value of $155,000 for $182,000. In its statement of cash flows for 2009, Anderson should report the following with respect to the above transactions:

A)	$363,000 net cash used by investing activities.

B)	$181,000 net cash used by investing activities; $27,000 net cash provided by operating activities.

C)	$181,000 net cash used by investing activities.

D)	$363,000 cash used by investing activities; $182,000 cash provided by financing activities.