The following changes occurred in accounts over the year: accounts payable increased by $8,000, bonds payable decreased by $12,000, common stock increased by $12,000, paid-in capital increased by $10,000, and retained earnings increased by $22,000. No dividends were paid during the year. What is the amount of net cash flows from financing activities? a. $22,000 b. $10,000 c. $(10,000) d. $24,000