Use the following calendar-year information to prepare John Company's statement of cash flows using the direct method. Calculate the net cash from or used in financing activities: Cash proceeds from sale of Building $75,000; Cash collections from provided services $315,000; Cash dividends paid $19,000; Cash balance at beginning of year $22,000; Cash paid for expenses $175,000; Cash received for interest $7,500; Cash balance at end of year $85,000; Cash received from share issuance $42,000; Cash paid for interest $2,500; Cash paid for Equipment $40,000: Select one: a. $21,500. b. $23,000. c. $22,200. d. $25,000. e. $24,000