During year 1, el paso company had the following changes in account balances: the accumulated depreciation account had a beginning balance of $65,000 and an ending balance of $91,000. the increase was due to depreciation expense. the long-term notes payable account had a beginning balance of $104,000 and an ending balance of $48,000. the decrease was due to repayment of debt. the equipment account had a beginning balance of $80,000 and an ending balance of $242,000. the increase was due to the purchase of other operational assets. the long-term investments account (marketable securities) had a beginning balance of $57,600 and an ending balance of $40,000. the decrease was due to the sale of investments at cost. the dividends payable account had a beginning balance of $38,400 and an ending balance of $32,000. there were $64,000 of dividends declared during the period. the interest payable account had a beginning balance of $7200 and an ending balance of $4000. the difference was due to the payment of interest. what is the net cash flow from financing activities? $70,400 inflow $56,000 outflow $126,400 outflow $56,000 inflow