Selected Information from Regan Ltd Based on the Above Information, the Cash Provided by Investing

Selected information from Regan Ltd.'s 2020 accounting records is as follows: $\begin{array}{llr} \text { Proceeds from sale of land.} &\$300,000\\ \text {Proceeds from long-term borrowings. } &400,000\\ \text { Purchase of plant assets. } &280,000\\ \text { Purchase of inventories. } &850,000\\ \text { Proceeds from issuance of common shares. } &300,000\\\end{array}$
Based on the above information, the cash provided by investing activities for calendar 2020 is

A) $ 20,000.
B) $ 200,000.
C) $ 320,000.
D) $ 400,000.