Use the Following Information for Questions Below

Use the following information for questions below
Van Beek Corporation reported the following transactions for 2019:
1. Sold equipment for $21,000. The original cost was $45,000; the book value is $18,000
2. Issued 2,000 shares of $15 par value common stock for $36 per share
3. Paid $9,000 for an Insurance policy which goes into effect in January 2020
4. Recognized $6,000 in Interest expense on Dec 31, 2019 - to be paid on April 30, 2020
5. Received $24,000 as collections from customers for 2018 sales, and $54,000 for 2019 sales
6. Reacquired 300 shares of its own common stock at $60 per share
7. Received $6,000 in dividends on stock held as available for sale
8. Recorded depreciation expense for $15,000
9. Paid $3,000 of dividends to common stockholders
10. Purchased equipment costing $195,000, by making a cash down payment of $60,000 and signing a note for the remaining $135,000.
11. Acquired a building with a market value of $750,000 by issuing 20,000 shares of common stock.
12. Paid salaries of $54,000
13. Cash received from sale of available for sale securities $18,000
14. Repaid a loan, which included $15,000 of the principal and $3,000 in interest
Van Beek Corporation uses the direct method for preparing the 2019 Statement of Cash Flows.
-The net cash flow from financing activities is:

A) $51,000
B) $36,000
C) $ 9,000
D) $54,000