On January $1,2023,$ Pronghorn Ltd$.$ had a balance of $$1,309,000$ in its retained earnings account, and $$1,216,000$ in common shares.

During the year, Pronghorn earned net income of $$581,000.$ Pronghorn's December $31,2023$ balance for retained earnings was

$$1,875,000,$ and for common shares was $$1,423,000.$ There were no dividends unpaid at the beginning or the end of the year. Prepare

the financing activities section of Pronghorn's statement of cash flows. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.$

$-15,000$ or in parenthesis e$.$g$.(15,000).$

PRONGHORN LTD$.$

Partial Statement of Cash Flows

Cash at Beginning of Period

Cash at End of Period

Cash Paid for Interest

Decrease in Accounts Payable

Decrease in Accounts Receivable

Decrease in Prepaid Expenses

Increase in Accounts Payable

Increase in Accounts Receivable

Increase in Prepaid Expenses

Net Income

Payment of Dividends

Proceeds from Share Issue

Purchase of Equipment

Purchase of Long$-$Term Investment

Sale of Equipment