46. Flow Company has provided the following information for the year ended December 31, 2019: Cash paid for interest, $15,500 Cash paid for dividends, $7,900 Cash dividends received, $5,900 Cash proceeds from bank loan, $20,000 Cash purchase of treasury stock, $6,500 Cash paid for equipment purchase, $22,500 Cash received from issuance of common stock, $32,500 Cash received from sale of land with a $27,500 book value, $21,400 Acquisition of land costing $46,500 in exchange for preferred stock issuance. Payment of a $195,000 note payable by exchanging used machinery with a $72,500 book value and $195,000 fair value. How much was Flow's net cash flow from financing activities? Multiple Choice A net outflow of $39,200. A net inflow of $20,000. A net outflow of $47,600. A net inflow of $38,100.