Flint mining co$.$ has recently decided to go public and has hired you as an independent cpa. one statement that the enterprise is anxious to have prepared is a statement of cash flows. Financial statements for $2025$ are provided below.

The following additional data were provided.

$1.$ Dividends for the year $2025$ were $$187000.$

$2.$ During the yyear, equipment was sold for $$240000.$ This equipment cost $$354000$ originally and had a book value of $$286000$ at the time of sale. The loss on sale was incorrectly charged to cost of sales.

$3.$ All depreciation expense is in the selling expense category.

The net cash provided $($used$)$ by financing activities is:

A $$(426000)$

B $$(241000)$

C $$46000$

D $$187000$COMPARATIVE BALANCE SHEETS