Zoum Corporation had the following transactions during 2020:

1. Issued $500,000 of par value common stock for cash.

2. Recorded and paid wages expense of $110,000.

3. Acquired land by issuing common stock of par value $50,000.

4. Declared and paid a cash dividend of $52,000.

5. Sold a long-term investment (cost $8,000) for cash of $3,000.

6. Recorded cash sales of $1,000,000.

7. Bought inventory for cash of $200,000.

8. Acquired an investment in ABC Company stock for cash of $35,000.

9. Converted bonds payable to common stock in the amount of $550,000.

10. Repaid a 6-year note payable in the amount of $225,000.

What is the net cash provided by financing activities?

a. 188,000

b.(210,000)

c.-812,000

d.223,000