The following selected account balances are taken from the records of Claybrook Corporation for the past two years. December 31 2020 2019 Equipment $750 $400 Accumulated depreciation 160 225 Land 92 50 Bonds payable 30 50 Common stock 120 100 Additional paid in capital 400 320 Retained earnings 825 675 Other information available for 2018: Net income for the year was $200 Depreciation expense on plant and equipment was $500. Equipment with an original cost of $200 and Accum. Dep. of $115 was sold at a gain of $8. No land was sold during the year. Both new equipment and land were purchased during the year. Bonds payable were retired Common stock was issued for cash. Cash dividends were declared and paid. What is Claybrook Corp's net increase (decrease) in cash from financing activities? Select one: a. (50) b. 30 o C. (80) d. 50 e. None of the above