In preparing a company's statement of cash flows for the year just ended, the following information is available: Loss on the sale of equipment $ 14,000 Purchase of equipment $145,000 Proceeds from the sale of equipment $126,000 Repayment of outstanding bonds $87,000 Purchase of treasury shares $62,000 Issuance of ordinary shares $96,000 Purchase of land $115,000 Increase in accounts receivable during the year $43,000 Decrease in accounts payable during the year $75,000 Net cash flows from financing activities for the year were: A.$222,000 of net cash used in financing activities. B.$165,000 of net cash used in financing activities. C.$53,000 of net cash used in financing activities. D. $130,000 of net cash used in financing activities