The amount reported as net cash provided by investing activities is

A) $25,000.
B) $50,000.
C) $275,000.
D) $300,000.

Net cash provided by investing activities includes cash flows from the purchase and sale of equipment, machinery, and investments, but not from dividends paid or the sale of treasury stock, which are financing activities. The purchase of First Corp. bonds is a cash outflow of $275,000, and the proceeds from the sale of machinery is a cash inflow of $300,000. Therefore, the net cash provided by investing activities is $300,000 (inflow) - $275,000 (outflow) = $25,000.