Suppose the following net cash flows are recorded for the preceding year: Operating activities $100,000 Investing activities -$40,000 (i.e., negative $40,000) Financing activities $25,000 Determine the end-of-year cash balance, if the beginning-of-year cash balance was $40,000. $100,000 $125,000 $140,000 $165,000 $190,000