Net income is $100,000 and depreciation expense is $15,000. In addition, the increase in accounts payable is $25,000, accounts receivable increases by $10,000, inventory decreases by $5,000, long-term assets increase by $30,000, long-term debt increases by $40,000, and the company issued $8,000 in new stock. What is cash flow from financing activities?

$48,000

$30,000

$32,000

($30,000)