The following transactions occurred last year at Berry Inc. last year:

Issuance of common stock	$170,000
Dividends paid to the common stockholders	9,000
Depreciation expense	6,000
Repayment of principal on the company's own bonds	65,000
Sale of equipment	12,000
Purchase of a building	130,000

Based solely on the above information, net cash flow from financing activities for the year on the statement of cash flows would be:

a.$79,000.

b.$96,000.

c.$31,000.

d.$59,000.