QUESTION $10$

Galaxy, Inc.$\text{'}$s U$.$S$.$ GAAP balance sheet as of December $31,2022$ included the following information $($in $$)$:

$\backslash$table$[[,$December $31,2021,$December $31,2022],[$Long$-$term debt,$200,000,700,000],[$Dividend payable,$100,000,200,000],[$Common stock,$500,000,400,000],[$Retained earnings,$350,000,480,000]]$

Galaxy's net income in $2022$ was $$330,000.$ What was Galaxy's cash flow from financing $($CFF$)$ in $2020?$

A$.-$$$300,000$ net cash outflow.

B$.+$$$100,000$ net cash inflow.

C$.+$$$300,000$ net cash inflow.

D$.$ $$200,000$ net cash outlfow.