Changes in the balance sheet accounts at June 30, 2018 and 2019 for the Poker Company are presented below:Increase (Decrease) Assets Cash $ 480,000Accounts receivable 200,000inventory 300,000Long-term investments 200,000Equipment (200,000 )Accumulated depreciation (60,000 )Liabilities and Stockholders’ EquityAccounts payable $ (40,000 )Dividends payable 400,000Notes payable—Current (200,000 )Notes payable—Long-term 400,000Common stock, $1.00 par 300,000Additional paid-in capital 100,000Retained earnings 80,000Additional Information for 2019:Net income was $480,000 and dividends of $400,000 were declared. Common stock was issued for cash. A new long-term investment was acquired for $360,000.A long-term investment was sold for $160,000.Equipment that cost $600,000 was sold for $200,000.The book value of those assets was $150,000.The cash flow from financing activities for 2019 is a: