Changes in the balance sheet accounts at June 30, 20X1 and 20X2 for the Poker Company are presented below: Assets Cash Accounts receivable Inventory Long-term investments Increase (Decrease) $ 480,000 200,000 300,000 200,000 (200,000) Equipment Accumulated depreciation Liabilities and Stockholders' Equity Accounts payable Dividends payable Notes payable-Current (60,000) $ (40,000) 400,000 (200,000) Notes payable-Long-term Common stock, $1.00 par Additional paid-in capita Retained earnings capita 400,000 300,000 100,000 80,000 Additional Information for 20X2: Net income was $480,000 and dividends of $400,000 were declared. Common stock was issued for cash. A new long-term investment was acquired for $360,000. A long-term investment was sold for $160,000. Equipment that cost $600,000 was sold for $200,000. The book value of those assets was $150,000. The cash flow from financing activities for 20X2 is a: