$($Chapter $22$: Statement of Cash Flows $-$ Finance Leases$)$ Wagner Inc. is a large Canadian public

company that uses IFRS. A lease for a fleet of trucks has been capitalized and the lease

amortization schedule for the first three lease payments appears below. The trucks have an

economic life of eight years. The lease term is from July $1,2022,$ to June $30,2029,$ and the trucks

must be returned to the lessor at the end of this period.

The cash used in financing activities in $2022$ is

a$)$ $$201,558$

b$)$ $$343,442$

c$)$ $$545,000$

d$)$ $$2,176,028$