87. Statement of Cash Flows Caf Creations Inc. has net cash ow from nancing activities for the last year of $25 million. The company paid $15 million in dividends last year. During the year, the change in notes payable on the balance sheet was a decrease of $40 million, and change in common and preferred stock was an increase of $50 million. The end of year balance for longterm debt was $40 million. What was their beginning of year balance for long-term debt? A. $10 million B. $20 million C. $30 million D. $40 million