S On January 1, 2020, MAC company sold 20% of its investment in ZAC company for BD 220,000 cash. On June 1, 2020, MAC med additional 19,000 shares of BD-5 par value (Fair value BD 10) for cash and paid cash of BD 40,000 to purchase a machine cash flows from investing activities: Net OABD (40,000) OB BD 230,000 OCBD 180,000 OD BD 280,000