The accountant for Foster Institute,Inc. ,determined the cash flow for several transactions to be as follows: 
On the basis of the above transactions alone,determine the net cash flow from financing activities.
A) $275,000 net cash used for financing activities.
B) $440,000 net cash provided by financing activities.
C) Zero: cash inflows equal cash outflows from financing activities.
D) $285,000 net cash provided by financing activities.
Correct Answer:
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