In 2017 Instructors-R-Us purchased equipment for $363,000 and also sold some special purpose equipment with a book value of $155,000 for $182,000. In its statement of cash flows for 2017, Instructors-R-Us should report the following with respect to the above transaction:

		$363,000 net cash used by investing activities
		$181,000 net cash used by investing activities; $27,000 net cash provided by operating activities
		$363,000 cash used by investing activities; $182,000 cash provided by financing activities
		$181,000 net cash used by investing activities