"Beta Company" had the following transactions during 2020: Issued 100,000 common stock at par value for cash Repaid a 6 year note payable in the amount of 44,000 Acquired land by issuing common stock at par value of 200,000 Declared and paid a cash dividend of 4,000 Sold debt securities that have been recorded at fair value through other comprehensive income (cost 84,000) for cash of 12,000 Invested in "XYZ Company" by acquiring shares an for cash of 24,000 Based on the above information, the amount of net cash flows from financing activities is: O a. 56,000 O b. None of the given answers is correct O c. 100,000 O d. 36,000 O e. 52,000