Neptune Beach Boards provided the following information for the current period: Proceeds from sale of equipment Dividends paid to stockholders Purchase of inventories on account Borrowing a long-term loan from the bank Loan payments made Purchase of land for cash Payment for inventory previously acquired on account Cash collected from customers $ 125,000 21,000 34,000 44,000 4,000 65,000 33,000 200,000 How much is the net cash from investing activities during the year? A. $60,000 B. $39,000 C. $27,000 D. $246,000