The Following Transactions Were Among Those Reported by Morris City's

The following transactions were among those reported by Morris City's water utility enterprise fund for the current year. In the water utility enterprise fund's statement of cash flows for the current year, what amount should be reported as cash flows from capital and related financing activities?

A) $3,900,000
B) $6,200,000
C) $5,500,000
D) $4,600,000