Step by step please. The answer is -34000, how did they get that number?

Statement of Financial Position Cash.. Accounts receivable ......... Inventory ..... Prepaid expenses ........ Long-term investments .. Plant and equipment.... Accumulated depreciation......... Total assets. Ending Beginning Balance Balance $ 27,000 $ 22,000 56,000 60,000 48,000 36,000 14,000 11,000 270,000 230,000 440,000 440,000 ( 306,000) (276,000) $549,000 $523,000 Accounts payable. Accrued liabilities. Taxes payable.... ......... Bonds payable... Deferred taxes Common stock Retained earnings.. Total liabilities and owners' equity..... $ 43,000 20,000 6,000 130,000 22,000 120,000 208,000 $549,000 $33,000 25,000 9,000 150,000 20,000 110,000 176,000 $523,000 Income Statement Sales. ...................................... Cost of goods sold............ Gross margin ................... Selling and administrative expense.......... Net operating income ..... Income taxes .... Net income ............ $510,000 280,000 230,000 150,000 80,000 24,000 $ 56,000 40. The net cash provided by (used in) financing activities last year was: A. $10,000 B. $(10,000) C. $(34,000) D. $34,000