Roberts Company earned net income of $450,000 in 20X2. Roberts provided the following information:

Roberts Company

Comparative Balance Sheets

At December 31, 20X1 and 20X2

..............................................................20X1................20X2

Bonds payable....................................$ - $.................192,500

Mortgage payable................................50,000.......................-

Common stock.................................187,500................187,500

Paid-in capital in excess of par...............190,000................190,000

Retained earnings..............................912,500..............1,162,500

Required:

Compute the financing cash flows for the current year.