The following is a partiallist of transactions completed by the Ryan Company during its fifth year of operations.1 Sold land for $50,000 cash.2 Issued common stock for $20,000.3 Paid $27,000 cash to purchase delivery equipment.4 Issued a $15,000 note to a bank for cash.5 Paid a $10,000 cash dividend.6 Earned $60,000 of cash revenue.7 Paid $42,000 of cash expenses. Based on these events alone, the net cash flow from financing activities is$45,000.$35,000.$25,000.$20,000.A ssuming all transactions are cash transactionsA) an increase in the balance in the Common Stock account suggests a cash inflow occurred. B) a decrease in the Notes Payable account suggests a cash inflow occurred. C) a decrease in the Retained Earnings caused by dividends suggests a cash inflow occurred. D) an increase in the Treasury Stock account suggests a cash inflow occurred.