Warner Limited Had the Following Cash Flows During a Reporting $\blacktriangleright$

Warner Limited had the following cash flows during a reporting period:
$\blacktriangleright$ Acquisition of subsidiary, net of cash flows $250 000
$\blacktriangleright$ Dividends paid $65 000
$\blacktriangleright$ Repayment of borrowings $90 000
$\blacktriangleright$ Interest paid on borrowings $57 000
$\blacktriangleright$ Proceeds from sale of plant $215 000
What is the amount of the cash flows in relation to financing activities of Warner Limited for the reporting period?

A) Net cash inflow $155 000
B) Net cash outflow $155 000
C) Net cash inflow $212 000
D) Net cash outflow $212 000