In preparing a company's statement of cash flows for the most recent year, the following information is available:

Loss on the sale of equipment	$ 15,200
Purchase of equipment	157,000
Proceeds from the sale of equipment	138,000
Repayment of outstanding bonds	93,000
Purchase of treasury stock	68,000
Issuance of common stock	102,000
Purchase of land	127,000
Increase in accounts receivable during the year	49,000
Decrease in accounts payable during the year	81,000
Payment of cash dividends	41,000

Net cash flows from investing activities for the year were:

$146,000 of net cash provided.

$130,800 of net cash used.

$146,000 of net cash used.

$276,000 of net cash used.

$239,000 of net cash provided.