The comparative balance sheets of Posner Company, for Years 1 and 2 ended December 31, appear below in condensed form: Year 2 $53,000 37,000 Cash Accounts receivable (net) Inventories Investments Equipment Accumulated depreciation-equipment Year 1 $50,000 48,000 100,000 70,000 108,500 573,200 450,000 (142,000) (176,000) $629,700 $542,000 $62,500 $43,800 100,000 Accounts payable Bonds payable, due Year 2 Common stock, $10 par Paid-in capital in excess of par-common stock Retained earnings 325,000 285,000 80,000 55,000 162,200 58,200 $629,700 $542,000 The income statement for the current year is as follows: Sales Cost of goods sold $625,700 340,000 Gross profit $285,700 $26,000 68,000 94,000 $191,700 Operating expenses: Depreciation expense Other operating expenses Total operating expenses Income from operations Other income: Gain on sale of investment Other expense: Interest expense Income before income tax Income tax Net income $4,000 6,000 (2,000) $189,700 60,700 $129,000 Additional data for the current year are as follows: (a) Fully depreciated equipment costing $60,000 was scrapped, no salvage, and new equipment was purchased for $183,200. (b) Bonds payable for $100,000 were retired by payment at their face amount. (c) 5,000 shares of common stock were issued at $13 for cash. (d) Cash dividends declared and paid, $25,000. What are the net cash flows from operating, investing, and financing activities for Year 2? Oa. operating: $151,800; investing: ($84,200); financing: ($64,600) Ob. operating: $108,000; investing: ($105,200); financing: ($60,000) Oc. operating: $172,200; investing: ($109,200); financing: ($60,000) Od. operating: $122,200; investing: ($84,200); financing: ($35,000)