Please answer in 20 minutes

on 9 ABC Co. had the following activities in 2020: ed Issue of Common stock OMR 12000 out of Increase in receivables OMR 15000 Decrease in Land question OMR 25000 OMR 8000 Payment of Bank Loan Sale of Building OMR 19000 Payment of Dividend OMR 6000 Purchase of equipment OMR 12000 Purchase of Treasury shares OMR 4000 Issue of Bonds OMR 20000 What is net the cash flows from financing activities? Select one: a. OMR 8000 b. OMR 20000 O COMR 14000 d. None of the options