Tomas Corporation reported the following transactions for 2016: 1. Sold equipment for $14,000. The original cost was $30,000; the book value is $12,000 2. Issued 2,000 shares of $10 par value common stock for $24 per share 3. Paid $6,000 for an Insurance policy which goes into effect in January 2017 4. Recognized $4,000 in Interest expense on Dec 31, 2016 - to be paid on April 30, 2017 5. Received $16,000 as collections from customers for 2015 sales, and $36,000 for 2016 sales 6. Reacquired 300 shares of its own common stock at $40 per share 7. Received $4,000 in dividends on stock held as available for sale 8. Recorded depreciation expense for $10,000 9. Paid $2,000 of dividends to common stockholders 10. Purchased equipment costing $130,000, by making a cash down payment of $40,000 and signing a note for the remaining $90,000. 11. Acquired a building with a market value of $500,000 by issuing 20,000 shares of common stock. 12. Paid salaries of $36,000 13. Cash received from sale of available for sale securities $12,000 14. Repaid a loan, which included $10,000 of the principal and $2,000 in interest Tomas Corporation uses the direct method for preparing the 2016 Statement of Cash Flows. The net cash flow from investing activities is: A. ($24,000) B. ($42,000) C. ($ 2,000) D. ($14,000)