Cline company issued common stock for proceeds of $189,000 during 2008. the company paid dividends of $35,000 and issued a long term note payable for $41,000 in exchange for equipment during the year. the company also purchased treasury stock that had a cost of $7,000. the financing section of the statement of cash flows will report net cash inflows of

a. $182,000 b. $217,000 c. $147,000 d. $154,000