A company provides the following information: - Repaid notes payable in the amount of $50,000; borrowed $15,000 by signing new notes payable - Converted $50,000 of bonds payable into 3,000 shares of common stock - Reduced the Mortgage Payable account by $10,000 - Declared and paid cash dividends of $25,000 - Purchased treasury stock for $5,000 What is the net cash flows from financing activities?