Packard Company Engaged in the Following Transactions During Year 1

Packard Company engaged in the following transactions during Year 1, its first year of operations: (Assume all transactions are cash transactions.) 1) Acquired $1,150 cash from the issue of common stock.2) Borrowed $620 from a bank.3) Earned $850 of revenues.4) Paid expenses of $290.5) Paid a $90 dividend.
During Year 2, Packard engaged in the following transactions: (Assume all transactions are cash transactions.)
1) Issued an additional $525 of common stock.2) Repaid $360 of its debt to the bank.3) Earned revenues of $950.4) Incurred expenses of $440.5) Paid dividends of $140.
What is Packard Company's net cash flow from financing activities for Year 2?

A) $385 outflow
B) $25 inflow
C) $360 outflow
D) $500 inflow