Using the indirect method to prepare the statement of cash flows, ABC Company sold equipment for $11,600 cash, sold land for $5.300 cash, and purchased another piece of equipment for $20,000. The net cash flows provided by /used for investing activities is, OA. $8.400 OB. $3.100 OC $400 OD $3,100) Using the indirect method to prepare the statement investing activities is A. $8,400 OB. $3,100 OC. $(8,400) OD. $(3,100)