Flow Company has provided the following information for the year ended December 31, 2016: Cash paid for interest, $20,000 Cash paid for dividends, $6,000 Cash dividends received, $8,000 Cash proceeds from bank loan, $29,000 Cash purchase of treasury stock, $11,000 - Cash paid for equipment purchase, $48,000 Cash received from issuance of common stock, $37,000 Cash received from sale of land with a $32,000 book value, $27,000 Acquisition of land costing $24,000 in exchange for preferred stock issuance Payment of a $100,000 note payable by exchanging used machinery with a $77,000 book value and $100,000 fair value How much was Flow's net cash flow from investing activities? OA Anet inflow of $48,000. OB A net outflow of $21,000 OC A net outflow of $13,000. OD. A net inflow of $21,000