The information below is taken from the accounts of Gabbi Corporation for the year ended December 31, 2019. Each account has a normal balance.

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Net income $ 314,000

Proceeds from issuance of common stock 103,000

Decrease in inventory 27,000

Proceeds from sale of building at a $15,000

gain 85,000

Decrease in accounts payable 15,000

Purchase of equipment 185,000

Payment of cash dividends 24,000

Depreciation expense 67,000

Decrease in accounts receivable 23,000

Redemption of bonds payable 75,000

Increase in short-term salaries and wages payable 8,000

Proceeds from of land at a $5,000

loss 40,000

Purchase of delivery van 33,000

Cash at beginning of year 205,000

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Cash provided (used) by investing activities is: A. ($218,000) B. ($93,000) C. ($178,000) D. $92,000