Consider the Following Events $\bullet$ Cash of $204,000 Was Used to Purchase a New Bulldozer

Consider the following events:
$\bullet$ Cash of $204,000 was used to purchase a new bulldozer.
$\bullet$ Cash of $160,000 was used to retire bonds.
$\bullet$ Cash of $100,000 was received from the sale of an investment at a loss.
$\bullet$ Cash dividends of $56,000 were received from an investment.
$\bullet$ Plant assets were depreciated $24,000, under the straight-line method.
Compute the net cash flow from investing activities (parentheses indicate an outflow) :

A) $ 100,000
B) $(210,000)
C) $ (44,000)
D) $(104,000)