One Way Cellular accountants have assembled the following data for the year ended September 30, 2021: Cash receipt from sale of land Depreciation expense $34,000 20,000 Cash payment of dividends 6,100 Cash receipt from issuance of common stock 30,000 Net Income 55,000) Cash purchase of equipment 39,000 Decrease in current liabilities 19,000 Increase in current assets other than cash 14,000 What amount should Cornett report on its statement of cash flows as net cash flows provided by investing activities? a. $42,000 b. ($5,000) Oc$23,900 Od. ($25,000)