Chandler Company's net income last year was $$98,000,$ and cash dividends declared and paid to the company$$s stockholders were $$13,000.$ Changes in selected balance sheet accounts for the year are as follows:

Line Item Description Increases

$($Decreases$)$

Debit balances:

Cash $ $(3,000)$

Accounts receivable $1,000$

Inventory $(1,000)$

Prepaid expenses $13,000$

Long$-$term investments $70,000$

Plant and equipment $45,000$

Credit balances:

Accumulated depreciation $$61,000$

Accounts payable $(11,000)$

Accrued liabilities $(9,000)$

Taxes payable $9,000$

Bonds payable $(50,000)$

Common stock $40,000$

Retained earnings $85,000$

The net cash from financing activities to be reported in the statement of cash flows is:

a$.$ $$(10,000).$

b$.$ $$10,000.$

c$.$ $$(23,000).$

d$.$ $$23,000.$