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 Purchase of equipment Proceeds from the sale of equipment Repayment of outstanding bonds Purchase of treasury stock Issuance of common stock Purchase of land Increase in accounts receivable during the year Decrease in accounts payable during the year Payment of cash dividends Net cash flows from financing activities for the year were: Multiple Choice $340,000 of net cash used. 4 $ 14,000 225,000 106,000 87,000 25,000 96,000 115,000 33,000 75,000 35,000