The following additional data were provided:

$1)$ Dividends for the year $2025$ were $$195000$

$2)$ During the year, equipment was sold for $$242000.$ This equipment cost $$315000$ originally and had a book value of $$289000$ 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$)$ $$(236000)$

B$)$ $$195000$

C$)$ $$(437000)$

D$)$ $$47000$