In preparing its cash flow statement for the year ended December 31, 2013, Green Co. gathered the following data:

Gain on sale of land	$ 12,900
Proceeds from sale of land	21,800
Purchase of Black, Inc. bonds (face value $225,000)	367,000
Amortization of bond discount	4,600
Cash dividends declared	100,000
Cash dividends paid	80,000
Proceeds from sales of Green Co. common stock	159,000

In its December 31, 2013, statement of cash flows, what amount should Green report as net cash from financing activities?

A) $59,000

B) $20,000

C) $142,000

D) $79,000