The following 2017 financial information pertains to Koosman Konsulting, established January 1, 2017. 

1. Started company by selling $250,000 of common stock on January 1, 2017. 

2. Invested $100,000 cash in an office building and computer systems in 2017. 

3. Generated and collected revenues of $125,000 cash in 2017 by providing consulting services. 

4. Paid all $80,000 of expenses in cash in 2017 

5. Paid a $10,000 cash dividend in 2017 

What were Koosman's cash flows for financing activities in 20177 

A $10,000

 B $125,000 

C $250,000 

D $240,000