Can you tell me the right answer from the multiple choice and also explain how you found it with formulas?

231) A company had the following cash flows for the year: (a) Purchased land, $60,000 (b) Borrowed from a local bank, $100,000 (c) Paid employee salaries, $50,000 (d) Issued common stock, $75,000 (e) Paid dividends, $20,000 (f) Sold equipment, $40,000 (g) Sold services to customers, $120,000 What amount would be reported for net financing cash flows on the Statement of Cash Flows? A) $70,000. B) S155,000. C) $40,000. D) ($20,000). 35