Use the following data to calculate the cash flow from financing activities:

Net Income $100 million

Depreciation Expense $25 million

Purchase of Machine $50 million

Sale of Company Trucks $30 million

Sale of Common Stock $45 million

Decrease in accounts receivable $10 million

Increase in Inventory $20 million

Issuance of Bonds $25 million

Increase in Accounts Payable $15 million

Increase in Wages Payable $10 million

The correct answer in millions is:

a) 70

b) 45

c) 55

d) 25