Autumn Company uses IFRS to prepare its external financial reporting. During 2018, Autumn Company had the following transactions related to cash flows:

Dividends paid 16,000

Interest paid 20,000

Interest received 42,000

With regard to the above information, which of the following is acceptable as part of preparation of the statement of cash flows?

Cash from operating activities Cash from/(used by) financing activities

A. $0 ($42,000)

B. $26,000 ($20,000)

C. ($20,000) $26,000

D. $0 ($46,000)