Warner Limited classifies interest paid and interest received a operating activities. Warner Limited had the following cash flows during a reporting period:

Consideration paid to acquire a subsidiary, net of cash acquired $250 000

Dividends paid $65 000

Repayment of borrowings $90 000

Interest paid on borrowings $57 000

Proceeds from sale of plant $215 000

What is the amount of the cash flows in relation to financing activities of Warner Limited for the reporting period?

Select one:

a. Net cash inflow $155 000.

b. Net cash inflow $212 000.

c. Net cash outflow $155 000.

d. Net cash outflow $212 000.