During Year 1, El Paso Company had the following changes in account balances: The Accumulated Depreciation account had a beginning balance of $77,500 and an ending balance of $108,500. The increase was due to depreciation expense. The Long-Term Notes Payable account had a beginning balance of $124,000 and an ending balance of $63,000. The decrease was due to repayment of debt. The Equipment Account had a beginning balance of $105,000 and an ending balance of $289,500. The increase was due to the purchase of other operational assets. The Long-Term Investments Account (Marketable Securities) had a beginning balance of $75,600 and an ending balance of $52,500. The decrease was due to the sale of investments at cost. The Dividends Payable account had a beginning balance of $50,400 and an ending balance of $42,000. There were $84,000 of dividends declared during the period. The Interest Payable account had a beginning balance of $9,450 and an ending balance of $5,250. The difference was due to the payment of interest. What is the net cash flow from financing activities? $153,400 outflow $92,400 inflow $61,000 inflow $61,000 outflow None of the above.