Juniper Corp. has the following transactions in 2005. Junipers equipment with a book value of $55,000 was sold for $85,000 cash. A parcel of land was purchased in exchange for $100,000 worth of Juniper common stock. ABC company paid Juniper preferred dividends of $40,000. Juniper declared and paid a $100,000 cash dividend. What is cash flow from financing (CFF) for Juniper for 2005 assuming U.S. GAAP?

Group of answer choices

A. -$100,000.

B. -$60,000.

C. -$15,000.