Zoum Corporation had the following transactions during 2020: 1. Issued $125,000 of common stock for cash. 2. Paid salaries of $60,000. 3. Acquired land by issuing $50,000 common stock. 4. Declared and paid a $10,000 cash dividend. 5. Sold some equipment for $3,000 cash. 6. Recorded cash sales of $400,000. 7. Bought inventory for $160,000 cash. 8. Purchased some equipment for $21,000 cash. 9. Repaid a 6-year bond in the amount of $220,000. What are cash flows from operating activities? $240,000 $290,000 $180,000 $305,000 What are cash flows from investing activities? ($68,000) ($18,000) $32,000 $212,000 What are cash flows from financing activities? $115,000 ($605,000) ($105,000) $395,000