During 20X4, LAL Corp. had the following cash flows: (1) received cash of $5,000 billed to a customer in 20X4; (2) earned $20,000 of net income; (3) paid interest of $6,000 on a corporate bond issue; (4) paid dividends of $18,000 to its stockholders; (5) borrowed $50,000 from a local bank; and (6) purchased its own shares of common stock for $15,000. What is LAL's net cash flows from financing activities for 20X4? Select one: O a $40,000 Ob $27,000 Oc. $17,000 O d. $32,000 e. $22,000