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Anderson, Inc. has owned 70% of its subsidiary, Arthur Corp., for several years. The consolidated balance sheets of Anderson, Inc. and Arthur Corp. are presented below: 2011 2010 Cash Accounts Receivable (net) Inventory Plant & Equipment (net) Copyright $8,000 26,000 75,000 54,000 00,000 89,000 156,000 170,000 18,000 355,000 S357,000 16,000 Accounts payable Long-term Debt Noncontrolling interest Common stock, $1 par Retained earnings $ 60.000 $ 51.000 35,000 27,000 25.000 100,000 100,000 168.000 146,000 $355,000 $357.000 0 Additional information for 2011: . The combination occurred using the acquisition method Consolidated net income was $50,000. The noncontrolling interest share of consolidated net income of Arthur was $3,200 Arthur paid $4,000 in dividends There were no disposals of plant & equipment or copyright this year 72. Net cash flow from financing activities was: A. S(28,000) B. S(35,000) C. S(13,000) D. S(63,000) E. $(61,000)