Determine the cash flow from financing given the following table.（）

A．Item

B．Amount

C．Cash payment of dividends

D．$30

E．Sale of equipment

F．$10

G．Net income

H．$25

I．Purchase of land

J．$15

K．Increase in accounts payable

L．$20

M．Sate of preferred stock

N．$25

O．Increase in deferred taxes

P．$5

Q．Profit on sale of equipment

R．$15