Barrow Company Recorded the Following Cash Transactions for the Year

Multiple Choice

Barrow Company recorded the following cash transactions for the year: Paid $115000 for salaries.
Paid $40000 to purchase office equipment.
Paid $9000 for utilities.
Sold investments for cash of $5000.
Paid $11000 in dividends.
Collected $295000 from customers.
Issued shares for cash of $120000.
What was Barrow's net cash provided (used) by investing activities?

A) ($24000)
B) ($35000)
C) ($40000)
D) $80000