The following information is taken from a company financial statements: Net income $40,000 Depreciation expense $13,000 Increase in accounts receivable $19,000 Decrease in accounts payable $21,000 Issuance of common stock $46,000 Payment of cash dividends $9,000 $38,000 Purchase of equipment Using the information above, what is net cash flows from financing activities? A. ($37,000) B. ($9,000) OC. $37,000 OD. ($30,000)