Yi Company began operations on January 1, 2013. During 2013, the company engaged in the following cash transactions: 1) issued stock for $50,000 2) borrowed $30,000 from its bank 3) provided consulting services for $48,000 4) paid back $20,000 of the bank loan 5) paid rent expense for $11,500 6) purchased equipment costing $17,000 7) paid $3,500 dividends to stockholders 8) paid employees' salaries, $26,000

What is Yi's cash flow from financing activities?

a)outflow 3500

b)inflow 56500

c)inflow 46500

d)outflow 20000