During 2014, the Abbot Company had the following changes in account balances: The accumulated depreciation account had a beginning balance of $25,000 and an ending balance of $35,000. The increase was due to depreciation expense. The long-term notes payable account had a beginning balance of $40,000 and an ending balance of $15,000. The decrease was due to repayment of debt. The accounts receivable account had a beginning balance of $60,000 and an ending balance of $50,000. The equipment account had a beginning balance of $25,000 and an ending balance of $92,500. The increase was due to the purchase of equipment for cash. The long term investments account (marketable securities) had a beginning balance of $18,000 and an ending balance of $12,500. The decrease was due to the sale of investments at cost. The amount of cash dividends declared and paid during the year was $22,000. The interest payable account had a beginning balance of $2,250 and an ending balance of $1,250. What is the net cash flow from financing activities? Select one: $25,000 inflow $22,000 inflow $25,000 outflow $47,000 outflow