The following schedule of cash receipts and payments relates to Iga, Inc. for the year 2021: Cash receipts: From customers $348,000 From issuance of bonds payable 162,000 From sale of delivery truck 9,000 Cash payments: For purchase of equipment $ 70,800 $ 70,800 For purchase of equipment To employees and suppliers 246,000 For interest expense 17,400 To shareholders for dividends 74,400 For purchase of treasury stock 14,400 For income taxes 21,600 What is the cash flow from investing for Iga, Inc. for 2021? What is the cash flow from investing for Iga, Inc. for 2021? Select one: O a. $(61,800) O b. $55,600 O c. $(76,200) d. $24,300