During the Year2014,the Abbot Company Had the Following Changes in Account

During the year2014,the Abbot Company had the following changes in account balances: 1) The accumulated depreciation accountAccumulated Depreciation account had a beginning balance of $25,000 and an ending balance of $35,000.The increase was due to depreciation expense.
2) The long-term notes payableNotes Payable account had a beginning balance of $40,000 and an ending balance of $15,000.The decrease was due to repayment of debt.
3) The accounts receivableAccounts Receivable account had a beginning balance of $60,000 and an ending balance of $50,000.
4) The equipmentEquipment account had a beginning balance of $25,000 and an ending balance of $92,500.The increase was due to the purchase of equipment for cash.
5) The long term investments account (marketable securities) had a beginning balance of $18,000 and an ending balance of $12,500.The decrease was due to the sale of investments at cost.
6) The amount of cash dividends declared and paid during the year was $22,000.
7) The interest payable account had a beginning balance of $2,250 and an ending balance of $1,250.
If the net cash flow from operationsoperating activities was $12,000,the net cash flow from investing activities was ($24,000) and the net change in cash was $24,000,what was the net cash flow from financing activities?

A) $36,000
B) $12,000
C) $24,000
D) ($36,000)