For the Past Year, LP Gas, Inc

For the past year, LP Gas, Inc., had cash flow from assets of $38,100 of which $21,500 flowed to the firm's stockholders.The interest paid was $2,300.What is the amount of the net new borrowing?

A) -$14,300
B) -$9,700
C) $12,300
D) $14,300
E) $18,900