When preparing its stayment of cash flows, Novelty Game Creators, Inc., reported net incomr $278,000, a decrease in account payable of $38,000, and increase in bonds payable of $98,000, and in increase in depreciation expense of $26,000. The financing activity section which show Netcom flows of?

a. $98,000

b. $376,000

c. $402,000

d. $(98,000)

b. 3376,000 ci. $402,000. d. $(98,000)