Selected information from D companys 2012 accounting records is as follows, Proceeds from issuance of common stock 800,000 Proceeds from issuance of bonds 2,400,000 Interest payments for outstanding bonds 100,000 Cash dividends on common stock paid 290,000 Cash dividends on preferred stock 120,000 Purchase of treasury stock 240,000 Sales of stock to officers and employees not included above 200,000 D statement of cash flows for the year ended December 31, 2012 would show net cash provided (used) by financing activities of a) $120,000 b) ($470,000) c) $290,000 d) $2,750,000