Partial balance sheets for ABC Company and additional information are provided below. ABC Company Partial Balance Sheets as of December 31 2024 2023 Assets Equipment Accumulated depreciation $ 112,000 (31,000) $ 87,000 (26,000) Shareholders' equity Common stock, $10 par Paid-in capital-excess of par Retained earnings $ 192,000 26,000 52,000 $ 112,000 0 42,000 Additional information for 2024: July 1: Issued 9,200 shares of common stock for cash. July 1: Purchased new equipment for cash. December 31: Paid cash dividends of $26,000. Required: Prepare the financing activities section of the statement of cash flows for 2024. Note: Amounts to be deducted should be indicated with a minus sign. Cash flows from financing activities: Issuance of common stock Payment of cash dividends $ 100,000 (26,000)