Selected Information from Hatian Corp Based on the Above Information, the Cash Provided by (Used

Selected information from Hatian Corp.'s 2020 accounting records is as follows: Hatian adheres to ASPE.
$$\begin{array}{|lr|}\hline Proceeds ~from~issuance ~of ~common ~shares & ..........~~~~~\$200,000 \\\hline Froceeds ~from ~issuance ~of ~bonds &..........~~600,000 \\\hline Cash ~dividends ~paid ~on ~common ~shares & ..........~~80,000 \\\hline Cash~ dividends ~paid ~on ~preferred ~shares & ..........~~30,000 \\\hline Purchase ~of~a ~FV-NI ~investment &..........~~60,000 \\\hline Sale ~of ~shares ~to ~officers ~and ~employees & \\\hline ~~~~~~~~~~~NOT included above & ..........~~50,000 \\\hline\end{array}$$

Based on the above information, the cash provided by (used in) financing activities for calendar 2020 is

A) $ 80,000.
B) $ 90,000.
C) $ (110,000) .
D) $ 740,000.