The following changes occurred in accounts over the year: accounts payable increased by $8,000, bonds payable decreased by $14,000, common stock increased by $11,000, paid-in capital increased by $10,000, and retained earnings increased by $21,000. No dividends were paid during the year. What is the amount of net cash flows from financing activities? O a. $7,000 Ob. $25,000 c. $(7,000) Od. $21,000 The following information is available from the land account: Opening balance Sold for $200,000 cash $250,000 160,000 credit entry Purchased for $100,000 cash 100,000 debit entry Ending balance 190,000 Items in the investing activities section of the statement of cash flows should include a. cash received from sale of land, $160,000. b. loss from land transactions, $(60,000). Oc. cash received from sale of land, $200,000. O d. gain on sale of land, $40,000