Lotus Inc. purchased equipment on January 1, 2018, at a cost of $95.000. It sold the equipment on January 1, 2021, when accumulated depreciation was $51,000. The sale price of the equipment was $47.000. Lotus recognized a $3,000 gain on the sale. What amount would be reported in the investing activities section of the 2021 Statement of Cash Flows? Increase $44.000 Increase $47000 Decrease 595.000 Increase $3.000 McCoy Company issued common stock for $376,000 during 2021. The company paid dividends of $55,000 and issued a long- term note payable for $225.000 in exchange for equipment during the year. The company also purchased treasury stock that had a cost of $64,000 What are Cash Flows Provided by Financing Activities? $482,000 $257,000 $321.000 5546,000