What is net cash flow from financing activities?

(a) $15,000

(b) ($15,000)

(c) $17,000

(d) ($14,000)

The following information is available for Jacqui’s Jewelry and Gift Store:

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Net income Depreciation expense Increase in deferred tax liabilities Decrease in accounts receivable Increase in inventories Decrease in accounts payable Increase in accrued liabilities $ 5,000 2,500 500 2,000 9,000 5,000 1,000 Increase in property and equipment 14,000 Increase in short-term notes payable 19,000 Decrease in long-term bonds payable 4,000