Use the Information Below to Answer the Following Questions:
a

Use the information below to answer the following questions:
A summary of the entries in the Cash ledger account of Staple Ltd for the month of January was as follows:
$\begin{array}{lr} & \$ \\ \text { Opening balance } & 50,000 \\ \text { Cash from accounts receivable } & 40,000 \\ \text { Cash sales } & 25,000 \\ \text { Dividends received } & 10,000 \\ \text { Cash from issue of shares } & 60,000 \\ \text { Payments to accounts payable } & 30,000 \\ \text { Payments for wages } & 15,000 \\ \text { Purchase of land } & 20,000 \\ \text { Payment of dividends } & 20,000 \\ \text { Purchase of plant } & 45,000 \\ \text { Payment of taxes } & 25,000 \\ \text { Payment of interest } & 10,000 \\ \text { Closing balance } & 20,000\end{array}$
-What was the cash flow from financing activities of Staple Ltd?

A) $60 000
B) $40 000
C) ($20 000)
D) $20 000.