Loss on the sale of equipment Purchase of equipment Proceeds from the sale of equipment Repayment of outstanding bonds Purchase of treasury stock $ 15,900 164,000 145,000 96,500 71,500 105,500 Issuance of common stock Purchase of land 134,000 31 Increase in accounts receivable during the year Decrease in accounts payable during the year Payment of cash dividends 52,500 84,500 44,500 Net cash flows from investing activities for the year were: Multiple Choice $249,500 of net cash provided. $137,100 of net cash used. $290,000 of net cash used. O $153,000 of net cash provided. 4.