The fоllоwing is а pаrtiаl list оf transactions completed by the Ryan Company during its fifth year of operations.Sold land for $80,000 cash.Issued common stock for $35,000.Paid $57,000 cash to purchase delivery equipment.Issued a $30,000 note to a bank for cash.Paid a $25,000 cash dividend.Earned $75,000 of cash revenue.Paid $57,000 of cash expenses.Based on these events alone, the net cash flow from financing activities is: