Megenity Company's Net Income Last Year Was $194,000

Multiple Choice

Megenity Company's net income last year was $194,000. Changes in the company's balance sheet accounts for the year appear below: The company declared and paid cash dividends of $132,000 last year. The following questions pertain to the company's statement of cash flows.
-The net cash provided by (used in) financing activities last year was:

A) $60,000
B) $(60,000)
C) $192,000
D) $(192,000)