19. A summary of cash flows for T's Design Services for the year ended30 Juneis shown below.

Cash receipts:

Cash received from customers

$83,990

Cash received from additional investment by owner

Cash received from bank loan

25,000

100,000

Cash payments:

Cash paid for expenses

$27,000

Cash paid for land investment

47,000

Cash paid for supplies

410

Drawing

5,000

The following was T's Design Services item in its cash flow from financing activities:

Select one:

a.

$20,000.

b.

$120,000.

c.

(-)$27,000.

d.

$30,000.

e.

$125,000.