In Year $2$ the company had the following information:

Decrease in AP $25,000$

Proceeds from issuance of stocks $40,000$

PaYMENTS ON LOANS $17,000$

What amount should Company B report as net cash flow from financing activities in the Year $2$ Statement of

Cash Flow, assuming no other transaction$($s$)/($a$)$ccounts$?$

$$48,000,$ cash inflow

$$23,000,$ cash outflow

$$2,000,$ cash outflow

$$23,000,$ cash inflow