Given the following information, calculate the total cash provided by / (used in) financing activities:

Given the following information, calculate the total cash provided by / (used in) financing activities: Dividends paid during the year $30,000 Common shares Jan. 1,2019$40,000 Common shares Dec. 31,2019$55,000 New mortgage borrowed in the year $200,000 Mortgage repayments $12,000 Select one: a. increase in cash of $173,000 b. decrease in cash of $173,000 c. decrease in cash of $127,000 d. increase in cash of $273,000