The following information is available from the land account: Opening balance $270,000 Sold for $200,000 cash 170,000 credit entryPurchased for $120,000 cash 120,000 debit entryEnding balance 220,000 Items in the investing activities section of the statement of cash flows should include O a. loss from land transactions, $(50,000). O b. cash received from sale of land, $170,000. O c. gain on sale of land, $30,000. O d. cash received from sale of land, $200,000