Use the following information for questions 3-5. A summary of the entries in the Cash account of JoyRide Ltd for the month of January was as follows:

$

Cash from accounts receivable 40 000

Cash sales 25 000

Dividends received 10 000

Cash from issue of shares 60 000

Payments to accounts payable 30 000

Payments for wages 15 000

Purchase of land 20 000

Payment of dividends 20 000

Purchase of plant 45 000 5.

What were the cash flows from financing of JoyRide Ltd?

A. $25 000

B. $40 000

C. $65 000

D. None of the above