During the year, the Abbot Company had the following changes in account balances:

$1)$ 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.

$2)$ 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.

$3)$ The Accounts Receivable account had a beginning balance of $$60,000$ and an ending balance of $$50,000.$

$4)$ 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.

$5)$ 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$.$

$6)$ The amount of cash dividends declared and paid during the year was $$22,000.$

$7)$ 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?

Multiple Choice

$$22,000$ inflow

$$25,000$ inflow

$$25,000$ outflow

$$47,000$ outflow