Selected information follows for Cathrea Select Corporation at December 31:

2014 2013

Dividends payable.............$ 20,000.............$ 15,000

Bonds payable..................995,000..............990,000

Mortgage notes payable.......475,000..............200,000

Common shares..................55,000...............45,000

Retained earnings...............165,000...............85,000

Additional information:

1. Interest expense on the bonds payable was $55,000, which included $5,000 of amortization of the bond discount.

2. Principal payments on the mortgage payable were $25,000.

3. A building was purchased for $500,000 by paying $200,000 cash and signing a mortgage note payable for the balance.

4. Profit for the year was $145,000.

Assuming the company reports under ASPE, prepare the financing activities section of the cash flow statement.