Consider the following events:

	25,000 shares of preferred stock, cumulative, 5%, $20 par was issued for $30 a share.
	The annual cash dividend was declared and paid to the above preferred stock.
	The company purchased 12,000 shares of common stock at $34 per share to be held as Treasury stock.
	Interest of $16,000 was paid to bondholders.
	Bonds Payable with a par value of $200,000 were retired at $216,000.

Compute the net cash flow from financing activities (parentheses indicate an outflow).

a	$ 126,000
b	$(143,000)
c	$ 317,000
d	$ 101,000