4. Partial balance Sheets for Alpha Company and additional information are found below. Alpha Company Partial Balance Sheets December 31 Assets Equipment Accumulated depreciation 2018 $100,000 2017 $75,000 (25,000) (20,000) Shareholders' equity Common stock, $5 par Paid-in capital excess of par Retained Earnings $180,000 $%100,000 20,000 40,000 30,000 Additional information for 2018: July 1: July 1: Dec. 31: Issued 8,000 shares of common stock for cash. Purchased new equipment for cash. Paid cash dividends of $20,000. Required: Prepared the financing activities section of the statement of cash flows for 2018