what is the answer 9?

You have the following financial data: Items Amount Depreciation 478,000 Increase in common stock issue premium 20,000 Net profits after taxes 462,000 Increase in long-term debts 112,000 Decrease in inventories 22,000 Dividends paid 216,000 Increase in accounts receivable 276,000 Increase in common stock 2,000 Decrease in notes payable 40,000 Increase in accruals 90,000 Finding net cash flow from financing activities: Select one: O a. 500,000 JOD O b. 100,000 JOD O c. -122,000 JOD O d. 200,000 JOD