During Year 1, El Paso Company Had the Following Changes

During Year 1, El Paso Company had the following changes in account balances: The Accumulated Depreciation account had a beginning balance of $100,000 and an ending balance of $140,000. The increase was due to depreciation expense.The Long-Term Notes Payable account had a beginning balance of $160,000 and an ending balance of $90,000. The decrease was due to repayment of debt.The Equipment Account had a beginning balance of $150,000 and an ending balance of $375,000. The increase was due to the purchase of other operational assets.The Long-Term Investments Account (Marketable Securities) had a beginning balance of $108,000 and an ending balance of $75,000. The decrease was due to the sale of investments at cost.The Dividends Payable account had a beginning balance of $72,000 and an ending balance of $60,000. There were $120,000 of dividends declared during the period.The Interest Payable account had a beginning balance of $13,500 and an ending balance of $7,500. The difference was due to the payment of interest.What is the net cash flow from financing activities?

A) $132,000 inflow
B) $70,000 inflow
C) $70,000 outflow
D) $202,000 outflow