Mary Andrews, Inc. had the following transactions:

Cash proceeds on sale of land	$380,000
Cash proceeds on sale of equipment	160,000
Purchase of treasury stock with cash	46,000
Purchase of equipment with cash	52,000
Issuance of common stock for cash	100,000

On a statement of cash flows prepared under the indirect method, Net cash provided by investing activities is:

A.

$488,000.

B.

$542,000.

C.

$442,000.

D.

$540,000.