The following information is taken from a company financial statements: Net income $24,000 Depreciation expense $7,000 Increase in accounts receivable $13,000 Decrease in accounts payable $15,000 Issuance of common stock $49,000 Payment of cash dividends $3,000 Purchase of equipment $30,000 Using the information above, what is net cash flows from financing activities? O A. $49,000 OB. ($46,000) OC. ($3,000) OD. $46,000