Weston is preparing the company's statement of cash flows for the fiscal year just ended. Profit before taxes $190,000 Gain on the sale of equipment 12,300 Proceeds from the sale of equipment 92,300 Depreciation expense-equipment 50,000 Payment of bonds at maturity 100,000 Purchase of land 200,000 ssuance of ordinary shares 300,000 Increase in merchandise inventory 35,400 Decrease in accounts receivable 28,800 Increase in accounts payable 23,700 32.000 8,000 Payment of cash dividends Payment of income tax Using the these information determine the amount of cash flows from investing activities: Oa (107700) 06. (207700) 6(200000) Od. 107700 e. (139700) A company paid cash dividends on its preference shares of $40,000 in the current year when its net profit was $120,000 and its average ordinary shareholders equity was $640,000 What is the company's ratum on ordinary shareholders' eauty? & 13% 3440 Oc. 12.5% Od 12% O & 13.5%