Cole Company began operations on January 1, 2011. During 2011, the company engaged in the following cash transactions: 1) issued stock for $30,000 2) borrowed $23,000 from its bank 3) sold merchandise for $28,000 4) paid back $10,000 of the bank loan 5) paid rent expense for $2,000 6) purchased equipment costing $5,000 7) paid $3,000 dividends to stockholders 8) paid employees' salaries, $11,000 What is Cole's net cash flow from investing activities? a. Inflow of $30,000 b. Outflow of $15,000 c. Inflow of $45,000 d. Outflow of $5,000