Serfleck Company reports the following data for the year ending December? 31, 2017: December? 31, 2017 December? 31, 2016 Common Stock $ 98,000 $ 50, 000 Additional? paid-in Capital 52,000 33,000 Retained Earnings 199,000 215,000 Treasury Stock 8,000 0 Dividends Declared and Paid 4, 000 4,000 There were no retirements of common stock in 2017. On the statement of cash flows? (indirect method), what is the net cash provided by financing activities for the year ending December? 31, 2017? A. $ 40 000 . B. $ 48000 . C. $ 55,000 . D. $ 44,000 .