The records of Aaron Paint Co. showed the issuance of a long-term note in the amount of $15,900; issuance of Common Stock in the amount of $50,900; and payment of dividends in the amount of $21,100. The amount of Net Cash Flow from Financing Activities using the indirect method is:

A) $87,900.
B) $45,700.
C) $13,900.
D) $56,100.

Net Cash Flow

The difference between cash inflows and outflows from operational, investing, and financing activities during a specific period.

Common Stock

A form of corporate equity ownership, a type of security that represents ownership in a corporation and a claim on part of the corporation's profits.

Dividends

Payments made by a corporation to its shareholders, usually as a distribution of profits.