In Lynne Company, there was an increase in the land account during the year of $43,000. Analysis reveals that the change resulted from a cash sale of land at cost $115,000, and a cash purchase of land for $158,000. In the statement of cash flows, the change in the land account should be reported in the investment section: 

A) as a net purchase of land, $43,000. 

B) only as a purchase of land $158,000. 

C) as a purchase of land $158,000 and a sale of land $115,000. 

D) only as a sale of land $115,000.