What is the net cash provided by or used in investing activities of Haven Hardware? A. ($12,000) B. ($62,000) C. $12,000 D. $164,000

Cash dividend $70,000 Purchase of land $28,000 Cash payment on interest $20,000 Cash payment on salaries $90,000 Sales of equipment $ 76,000 Retirement of common stock $50,000 Purchase of equipment $60,000 Cash payments to suppliers $170,000 Cash collections from customers $500,000 Cash at the beginning of the year $100,000