Bond Ltd classifies interest paid and interest received as operating activities, the company had the following cash flows during the financial year ended 30 June 2022: Consideration paid to acquire a plant $50,000 Dividends paid $25,000 Repayment of borrowings principle $50,000 Interest paid on borrowings $40,000 Proceeds from sale of plant $110,000 The amount of the cash flows in relation to financing activities of Atkin Limited for the reporting period is: a) Net cash outflow of $90,000 b) Net cash outflow of $65,000 c) Net cash outflow of $25,000 d) Net cash outflow of $75,000