Independent Support Inc Issued Common Stock For 540 000 Cash The Company Declare (1)

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independent support Inc. issued common stock for $540,000 cash, the company declared and paid cash dividends of $48,000 and purchased treasury stock at a cost of $20,000. the financing section of the statement of cash flows will report net cash provided by financing activities of?
a. 492,000
b. 560,000
c. 540,000
d. 472,000