The following information is available to prepare a company's statement of cash flows for the year just ended: Loss on sale of equipment..... Purchase of equipment Proceeds from sale of equipment Rrepayment of outstanding bonds Purchase of treasury stock Issuance of common stock Purchase of land Increase in accounts receivable during the year. Decrease in accounts payable during the year Payment of cash dividends Net cash flows from financing activities for the year were: A. $73,500 of net cash used. $7,000 112.500 53,000 43,500 12,500 48,000 57,500 ^ 16.500 37.500 17.500 B. $25.500 of net cash used. C. $13,000 of net cash used. D. $173.500 of net cash used.