Your Firm's Inter-Affiliate Cash Receipts and Disbursements Matrix Is Shown

Your firm's inter-affiliate cash receipts and disbursements matrix is shown here ($000) : $$\begin{array} { | l | c | c | c | c | c | } \hline &{ \text { Disbursements } } \\\hline \text { Receipts } & \text { U.S. } & \text { Canana } & \text { Cermany } & \text { U.K } & \text { Tatal Receipts } \\\hline \text { U.S. } & & 30 & 35 & 60 & 125 \\\hline \text { Caruada } & 20 & & 10 & 40 & 70 \\\hline \text { Germaryy } & 10 & 25 & & 30 & 65 \\\hline \text { U.K. } & 40 & 30 & 20 & & 90 \\\hline \text { Total Disburemerts } & 70 & 85 & 65 & 130 & \\\hline\end{array}$$ Find the net cash flow in (out of) the German affiliate.

A) $55,000 in
B) $15,000 out
C) $0 in or out
D) $40,000 out