In Preparing a Company's Statement of Cash Flows for the Most

In preparing a company's statement of cash flows for the most recent year, Ransom Corp. reported the following information: $\begin{array}{llr} \text {Repayment of outstanding bonds } &\$107,000\\ \text {Purchase of treasury stock } &62,000\\ \text { Issuance of common stock } &46,000\\ \text { Payment of cash dividends } &15\end{array}$


Net cash flows from financing activities for the year were:

A) $230,000 of net cash provided.
B) $108,000 of net cash used.
C) $138,000 of net cash provided.
D) $230,000 of net cash used.
E) $138,000 of net cash used.