out of 2 cash inflows from investing and financing activities using P Flag question Proceeds from issuance of common shares Dividends received on investments $180,000 Cash proceeds from sale of equipment 8,000 Proceeds from bond issuance 89,000 Dividends paid to shareholders 200,000 Cash proceeds from sale of investments 3,000 Gain on the sale of a short term investment 43,000 4,000 Select one: Oa Select one: O a. Investing $377,000; financing $132,000 O b. Investing $144,000; financing $377,000 Oc. Investing $132,000; financing $377,000 Od. Investing $136,000; financing $389,000 O e Investing $140,000; financing $377,000