Use the Following Information for Questions

Use the following information for questions.
Harlan Mining Co.has recently decided to go public and has hired you as an independent CPA.One statement that the enterprise is anxious to have prepared is a statement of cash flows.Financial statements of Harlan Mining Co.for 2011 and 2010 are provided below.
The following additional data were provided:

-The net cash provided (used) by investing activities is

A) $(176,000) .
B) $24,000.
C) $120,000.
D) $(144,000) .