8. Calculate cash flow (inflow or outflow) from financing activities given the fol- lowing information: Acquisition of business operations = $925 Disposal of property = $615 Disposal of intangible asset $175 Interest received = $90 Proceeds of share issue = $1,400 Repayment of loan $205 Dividends paid = $300 Business acquisitions = $38 Increase in short-term borrowing = $23 Interest paid = $120 A. Cash outflow from financing activities of $180. B. Cash outflow from financing activities of $65. C. Cash inflow from financing activities of $1,395. D. Cash inflow from financing activities of $798