Van Beek Corporation reported the following transactions for 2019:

1.	Sold equipment for $21,000. The original cost was $45,000; the book value is $18,000
2.	Issued 2,000 shares of $15 par value common stock for $36 per share
3.	Paid $9,000 for an Insurance policy which goes into effect in January 2020
4.	Recognized $6,000 in Interest expense on Dec 31, 2019 - to be paid on April 30, 2020
5.	Received $24,000 as collections from customers for 2018 sales, and $54,000 for 2019 sales
6.	Reacquired 300 shares of its own common stock at $60 per share
7.	Received $6,000 in dividends on stock held as available for sale
8.	Recorded depreciation expense for $15,000
9.	Paid $3,000 of dividends to common stockholders
10.	Purchased equipment costing $195,000, by making a cash down payment of $60,000 and signing a note for the remaining $135,000.
11.	Acquired a building with a market value of $750,000 by issuing 20,000 shares of common stock.
12.	Paid salaries of $54,000
13.	Cash received from sale of available for sale securities $18,000
14.	Repaid a loan, which included $15,000 of the principal and $3,000 in interest

Van Beek Corporation uses the direct method for preparing the 2019 Statement of Cash Flows.

The net cash flow from financing activities is:

Group of answer choices

$51,000

$36,000

$54,000

$9,000