I'm confused, how do i go around solving this? is it just subtracting the two?

Question 11 Here is selected financial statement data regarding a company's long-term notes payable Balance Sheet: Dec 31, 2018 Notes payable $ 480.000.000 Dec. 31. 2017 $ 375.000.000 During the year, the company did not retire or repay any of its outstanding notes payable In the statement of cash flows, the financing activities section should show a cash receipt for "Issuances of long-term notes payable for