Using the indirect method to prepare the statement of cash flows, Smith Company issued additional common stock for $36,000 cash and paid cash dividends of $3,000. They also paid $20,000 cash to retire a note payable. The net cash flows provided by / used for financing activities is A. $13,000. B. $(13,000). C. $(53,000). D. $53,000 Como no 000 53.000 Thaywod 20.000 retire a poble. The net cashow DA 306 OW