Comparative consolidated balance sheet data for Iverson, Inc., and its 80 percentowned subsidiary Oakley Co. follow:

		2014		2013
Cash	$	24,000	$	20,300
Accounts receivable (net)		57,100		32,000
Merchandise inventory		93,900		52,500
Buildings and equipment (net)		96,700		109,500
Trademark		104,000		124,000
Totals	$	375,700	$	338,300
Accounts payable	$	84,100	$	69,000
Notes payable, long-term		0		30,900
Noncontrolling interest		58,900		54,000
Common stock, $10 par		200,000		200,000
Retained earnings (deficit)		32,700		(15,600)
Totals	$	375,700	$	338,300

Additional Information for Fiscal Year 2014

	Iverson and Oakleys consolidated net income was $68,000.
	Oakley paid $4,000 in dividends during the year. Iverson paid $14,000 in dividends.
	Oakley sold $12,400 worth of merchandise to Iverson during the year.
	There were no purchases or sales of long-term assets during the year.

In the 2014 consolidated statement of cash flows for Iverson Company:

Net cash flows from financing activities were