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In preparing its cash flow statement for the year ended December 3 1 , 2 0 2 2 , Green Co . gathered the following

In preparing its cash flow statement for the year ended December 31,2022, Green Co. gathered the following data:
$12,000 Gain on sale of land
Proceeds from sale of land 20,000
Purchase of Black, Inc., bonds (face value $200,000)360,000
Amortization of bond discount 4,000
Collection on loan to Dark, inc ( with principal $10000) $12000
Cash dividends declared 95,000
Cash dividends paid 76,000
Cash dividends received 50000
Proceeds from sales of Green Co. common stock 180,000
Proceeds from insurance of short term notes payable 10,000
Purchase treasury stock 45000
Payment finance lease (principal $9000)10000
In its December 31,2022, statement of cash flows, what amount should Green report as net cash from financing activities?
a.59000
b.49000
c.57000
d.60000

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