Compute cash flows from financing activities using the following company information.
Additional short-term borrowings . . . . . . . . . . $88,000
Purchase of short-term investments . . . . . . . . 25,000
Cash dividends paid . . . . . . . . . . . . . . . . . . . . . 32,000
Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000