Zoum Corporation had the following transactions during 2020: 1. Issued $145,000 of common stock for cash. 2. Paid salaries of $60,000. 3. Acquired land by issuing $30,000 common stock. 4. Declared and paid a $14,000 cash dividend. 5. Sold some equipment for $18,000 cash. 6. Recorded cash sales of $380,000. 7. Bought inventory for $155,000 cash. 8. Purchased some equipment for $45,000 cash. 9. Repaid a 6-year bond in the amount of $215,000. What are cash flows from financing activities? $372,000 . ($84,000) ($540,000) $131,000