The land account decreased by $270,000 because of a cash sale for $270,000, the equipment account increased $90,000 as a result of a cash purchase, and Bonds Payable increased $300,000 from issuance for cash at face value. The total net cash provided by investing activities is

	a.	$270,000.
	b.	$480,000.
	c.	$210,000.
	d.	$180,000.

If a loss of $9,000 is incurred in selling (for cash) office equipment having a book value of $90,000, the total amount reported in the cash flows from investing activities section of the statement of cash flows is a cash inflow of:

	a.	$81,000.
	b.	$90,000.
	c.	$99,000.
	d.	$9,000.