Find the Cash Inflows from Investing and Financing Activities Using

Find the cash inflows from investing and financing activities using the data below assuming the company followed ASPE standards. $\begin{array}{|l|r|}\hline \text { Proceeds from issuance of common shares } & \$ 180,000 \\\hline \text { Dividends received on investments } & 8,000 \\\hline \text { Cash proceeds from sale of equipment } & 89,000 \\\hline \text { Proceeds from bond issuance } & 200,000 \\\hline \text { Dividends paid to shareholders } & 3,000 \\\hline \text { Cash proceeds from sale of investments } & 43,000 \\\hline \text { Gain on the sale of a short term investment } & 4,000 \\\hline\end{array}$

A) Investing $132,000; financing $377,000
B) Investing $136,000; financing $389,000
C) Investing $144,000; financing $377,000
D) Investing $140,000; financing $377,000