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I know the answer is negative 26,xxx but if it is negative is it a source of cash or use of cash? Is my answer

I know the answer is negative 26,xxx but if it is negative is it a source of cash or use of cash? Is my answer correct/ Or is it C?

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The Daily News had net income of $121,600, of which, 40% was distributed to the shareholders as dividends. During the year, the company sold $75,000 worth of common stock. Assuming no other transactions during the year, what is Daily News' cash flow from financing activities? $75,000 source of cash $26,360 source of cash $26,360 use of cash $123,640 source of cash $123,640 use of cash

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