The Carrying Amount of Property,plant and Equipment Is $1000 at the Start

The carrying amount of property,plant and equipment is $1000 at the start of the year and $1400 at the end of the year.During the year,the following occurred: Sale of equipment-carrying amount $40
Acquisition of equipment-financed by share issue $200
Depreciation expense for year-$120
Investing cash flow is:

A) ($400) .
B) ($200) .
C) ($160) .
D) ($360) .