In preparing Tywin Company's statement of cash flows for the most recent year, the following information is available: Purchase of equipment Proceeds from the sale Purchase of land equipment $260,000 87,000 91,000 Ook rences Net cash flows from investing activities for the year were: Multiple Choice $438,000 of net cash used. $438,000 of net cash provided Ac Multiple Choice $438,000 of net cash used. PS $438,000 of net cash provided $264,000 of net cash used, $351,000 of net cash used. $264,000 of net cash provided