Sunnybank Limited classifies interest paid and interest received as operating activities. Sunnybank Limited had the following cash flows during the reporting period:

Consideration paid to acquire a subsidiary, net of cash acquired $75 000

Dividends paid $15 000

Repayment of borrowings $30 000

Interest paid on borrowings $12 000

Proceeds from sale of plant $50 000

The amount of the cash flows in relation to financing activities of Sunnybank Limited for the reporting period is:

Select one:

None of these

Net cash inflow $45 000

Net cash outflow $45 000

Net cash outflow $15 000

Net cash inflow $15 000