Below are several transactions for Louisville Company:

Proceeds from issuance of bonds payable	$635,000
Payment to purchase equipment	275,000
Payment of wages	115,000
Payment of dividends	155,000
Payment to pay off notes payable	195,000

Based on these transactions, what is the net cash flow from financing activities?

a. $0, because cash inflows equal cash outflows from financing activities

b. $440,000 net cash provided by financing activities

c. $285,000 net cash provided by financing activities

d. $275,000 net cash used for financing activities