Selected information from Regan Ltd.'s 2020 accounting records is as follows: Proceeds from sale of land Proceeds from long-term borrowings Purchase of plant assets Purchase of inventories Proceeds from issuance of common shares $ 300,000 400,000 280,000 850,000 300,000 Based on the above information, the net cash provided (used) by investing activities for calendar 2020 is Select one: A. $830,000 outflow. cross out cross out B. $20,000 inflow. cross out C. $420,000 outflow. cross out D. $830,000 outflow