In preparing its cash flow statement for the year ended December 31, 2022, Reyes Co. gathered the following data:

Gain on sale of land	$	12,200
Proceeds from sale of land		21,200
Purchase of Diamond, Inc., bonds (face value $220,000)		370,000
Amortization of bond discount		4,800
Cash dividends declared		99,000
Cash dividends paid		75,000
Proceeds from sales of Reyes Co. common stock		159,000

In its December 31, 2022, statement of cash flows, what amount should Green report as net cash from financing activities?

Multiple Choice

• $150,000.

• $24,000.

• $84,000.

• $60,000.