Click to watch the Tell Me More Learning Objective $4$ video and then answer the questions below.

Which of the following accounts would not be analyzed to determine a company's cash flows from financing activities?

a$.$ Bonds Payable

b$.$ Accounts Payable

c$.$ Paid$-$In Capital in Excess of Par$-$Common Stock

d$.$ Dividends Payable

What is the amount of net cash flows from $($used for$)$ financing activities?

a$.$ $$26,000$

b$.$ $$122,000$

c$.$ $$(26,000)$

d$.$ $$74,000$