Answer: d. $138,000 of net cash used.
Explanation:
Financing activities in the Cashflow statement have to do with Equity and Debt so the net cash from financing will be;
= Issuance of common stock - Payment of cash dividend - purchase of treasury stock - repayment of outstanding bonds
= 46,000 - 15,000 - 62,000 - 107,000
= -$138,000
There was a Net cash outflow of $138,000 which means $138,000 of cash was used.