A Company's comparative financial statements showed the following changes in the selected accounts from last year to the current year. According to this information, which of the following is the cash flow from financing activities? Net income 55,500 145,000 Increase in Long-Term Debt Decrease in Mortgage payable Dividends paid 35,000 12,000 Issue of new equity shares 38,000 Select one: a. 164000 b. 126000 C. 88000 O d. 136000