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Answer (D) is correct . Financing activities include the issuance of stock, payment of dividends, treasury stock transactions, and the issuance and retirement of debt. They also include receiving restricted resources that are donor-stipulated to be used for long-term purposes. However, the stock dividend is a noncash financing activity. The calculation is Issuance of preferred stock $ ? 66,000 Repurchase of common stock (60,000) Payment of cash dividend (90,000) Repurchase of bonds (100,000) Net cash used $(184,000)

Answer (A) is incorrect because The amount of $66,000 results from a failure to deduct the uses of cash.
Answer (B) is incorrect because The amount of $(24,000) results from a failure to deduct the purchase of common stock and the retirement of bonds.
Answer (C) is incorrect because The amount of $(84,000) results from a failure to deduct the retirement of bonds.