2019	2020				2019	2020
Cash		$2,200	$1,000		Accounts payable		$3,100	$2,800
Accounts receivable		$4,600	$8,200		Utilities payable		$1,100	$1,800
Inventory		$3,100	$7,200		Wages payable		$500	$1,600
Prepaid insurance		$800	$1,600		Notes payable		$14,000	$16,000
Equipment		$36,000	$36,000		Interest payable		$2,000	$3,200
Accum. depreciation		($14,000)	($15,200)		Common stock		$9,000	$9,000
Land		$7,600	$10,200		Retained earnings		$10,600	$14,600
		$40,300	$49,000				$40,300	$49,000

How much were financing cash flows during 2020 if net income was $87,000?

A. $2,000

B. $89,000

C. ($81,000)

D. ($83,000)

E. None of the above