47. Panda Express reported that its bonds with a par value of $50,000 and a carrying value of $57,000 are retired for $55,000 cash, resulting in a gain of $2,000. The amount to be reported under cash flows from financing activities is:

Select one:

a. $(50,000)

b. $(55,000)

c. $(57,000)

d. $(2,000)

e. $55,000