4. Statement of Cash Flows-Investing Activities The accountant for Foster Institute, Inc., determined the cash flow for several transactions to be as follows: Payment to pay off notes payable (15 yr notes) Proceeds from issuance of bonds payable-due in 10 yrs Payment to purchase equipment Payment of wages Payment of dividends $ 195,000 $ 635,000 $ 275,000 $ 115,000 $ 155,000 On the basis of the above transactions alone, determine the net cash flow from financing activities only. [Must show your calculation for full credit.] (10 pts) 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. Calculation Workspace