The Accountant for Foster Institute, Inc On the Basis of the Above Transactions Alone, Determine the for Several

The accountant for Foster Institute, Inc., determined the cash flow for several transactions to be as follows: $\begin{array}{|l|c|}\hline \text { Payment to pay off notes payable } & \$ 195,000 \\\hline \text { Proceeds from issuance of bonds payable } & \$ 635,000 \\\hline \text { Payment to purchase equipment } & \$ 275,000 \\\hline \text { Payment of wages } & \$ 115,000 \\\hline \text { Payment of dividends } & \$ 155,000 \\\hline\end{array}$ On the basis of the above transactions alone, determine the net cash from financing activities.

A) $275,000 net cash used in financing activities.
B) $440,000 net cash from financing activities.
C) Zero: cash inflows equal cash outflows from financing activities.
D) $285,000 net cash from financing activities.