Need help with the question below. ALSO, need to know which section Interest Payable AND Interest Expense are reported in - ops, financing or investing.

Polar Companys income statement and comparative balance sheets follow.

Polar Company Income Statement For Year Ended December 31, 2017
Sales		$1,456,000
Cost of goods sold	$1,068,000
Wages expense	380,000
Advertising expense	62,000
Depreciation expense	44,000
Interest expense	36,000
Gain on sale of land	(50,000)	1,540,000
Net loss		$ (84,000)

Polar Company Balance Sheets
	Dec. 31, 2017	Dec. 31, 2016
Assets
Cash	$ 98,000	$ 56,000
Accounts receivable	84,000	100,000
Inventory	214,000	226,000
Prepaid advertising	20,000	26,000
Plant assets	720,000	444,000
Accumulated depreciation	(156,000)	(112,000)
Total assets	$980,000	$740,000
Liabilities and Stockholders Equity
Accounts payable	$ 34,000	$ 62,000
Interest payable	12,000	---
Bonds payable	400,000	---
Common stock	490,000	490,000
Retained earnings	104,000	188,000
Treasury stock	(60,000)	---
Total liabilities and equity	$980,000	$740,000

During 2017, Polar sold land for $140,000 cash that had originally cost $90,000. Polar also purchased equipment for cash, acquired treasury stock for cash, and issued bonds payable for cash in 2017. Accounts payable relate to merchandise purchases. Calculate Polar's net cash flow from investing activities for 2017.

Select one:

A. ($276,000)

B. ($226,000)

C. $50,000

D. $140,000