Chandler Company's Net Income Last Year Was $98,000 and Cash

Chandler Company's net income last year was $98,000 and cash dividends declared and paid to the company stockholders was $13,000.Changes in selected balance sheet accounts for the year appear below:

- The net cash flows from financing activities to be reported in a statement of cash flows is

A) $10,000.
B) $(10,000) .
C) $23,000.
D) $(23,000) .