10. Partial balance sheets for ABC Company and additional information are provided below. ABC COMPANY PARTIAL BALANCE SHEETS AS OF DECEMBER 31 ASSETS EQUIPMENT ACCUMULATED DEPRECIATION 2018 2017 $100,000 $75,000 (25,000) (20,000) SHAREHOLDERS' EQUITY COMMON STOCK, $10 PAR 180,000 $100,000 PAID-IN CAPITAL-EXCESS OF PAR 20,000 0 RETAINED EARNINGS 40,000 30,000 ADDITIONAL INFORMATION FOR 2018 JULY 1 JULY 1 ISSUED 8,000 SHARES OF COMMON STOCK FOR CASH PURCHASED NEW EQUIPMENT FOR CASH DECEMBER 31 PAID CASH DIVIDENDS OF $20,000 Required: Prepare the financing activities section of the statement of cash flows for 2018