Question 18 During the year 2020, Randall Company reported the following data Change in balance sheet accounts: Dec 31 Jan 1 Equipment 600,000 400,000 Common stock 700,000 300,000 When the cash flow statement is prepared for 2020, what is the amount of investing and financing cash flows? Financing cash flows $(400,000) O A Investing cash flows $200,000 8. Investing cash flows $(400,000) Financing cash flows $(100,000) Financing cash flows $400,000 Oc. Investing cash flows $(200,000) OD. Investing cash flows $400,000 Financing cash flows $200,000