12 Flow Company has provided the following information for the year ended December 31, 2022: Cash paid for interest, $16,000 Cash paid for dividends, $7,800 Cash dividends received, $5,800 Cash proceeds from bank loan, $21,000 Cash purchase of treasury stock, $7,000 Cash paid for equipment purchase, $23,000 Cash received from issuance of common stock, $33,000 Cash received from sale of land with a $28,000 book value, $21,800 Acquisition of land costing $47,000 in exchange for preferred stock issuance. Payment of a $190,000 note payable by exchanging used machinery with a $73,000 book value and $190,000 fair value. How much was Flow's net cash flow from financing activities? Multiple Choice A net inflow of $21,000. A net inflow of $39.200 A net outflow of $48,200 A net outflow of $40,400