on 12 A Company's comparative financial statements showed the following changes in the selected accounts from last year to the current year red d out of 2 According to this information, which of the following is the cash flow from financing activities? 9 question Net income 55,500 Increase in Long-Term Debt 145,000 35,000 Decrease in Mortgage payable Dividends paid 12,000 Issue of new equity shares 38,000 Select one: O a. 88000 Ob 164000 O c. 136000 O d. 126000