$3.$ Using the data above, cash flows from financing activities are:

A$.-$$$80$

B$.-$$$69$

C$.-$$$30$

$$ Cash collection from customers $$260$

$$ Cash payment to merchandise suppliers $(85)$

$$ Cash payment for interest $(12)$

$$ Cash payment for salaries $(35)$

$$ Purchase of equipment $(40)$

$$ Purchase of land $(8)$

$$ Sale of equipment $30$

$$ Payments of dividends $(37)$

$$ Retirement of common stock $(32)$