The following information was taken from the accounting records of gorky corporation for the year ended december 31, year 1: cash received from issuance of notes payable $8,000,000 dividends paid on gorky common stock 800,000 repayment of notes payable 4,000,000 payment for purchase of machinery 1,000,000 proceeds from sale of plant building 2,400,000 gain on sale of plant building 400,000 the net cash flows from investing and financing activities that should be presented on gorky’s statement of cash flows for the year ended december 31, year 1, are respectively a. $1,400,000 and $3,200,000. b. $1,400,000 and $4,000,000. c. $1,800,000 and $4,000,000. d. $1,800,000 and $3,200,000.