In Preparing a Company's Statement of Cash Flows for the Most

In preparing a company's statement of cash flows for the most recent year, Jeffers Corp. reported the following information: Net cash flows from financing activities for the year were:

A) $230,000 of net cash used.
B) $230,000 of net cash provided.
C) $108,000 of net cash used.
D) $138,000 of net cash used.
E) $138,000 of net cash provided.