Cornett Company reported the following information: cash received from the issuance of common stock, $125,400; cash received from the sale of equipment, $26,500; cash paid to purchase an investment, $12,800; cash paid to retire a note payable, $30,000; cash collected from sales to customers, $248,000. What amount should Cornett report on its statement of cash flows as net cash flows from financing activities? a. $82,600 b. $95,400 c. $108,200 d. None of these