Problem $3(8$ points$)$

In preparation for developing its statement of cash flows for the year just ended, Empire Distributors collected the following information:

b$.$ Determine cash inflows or cash outflows $($negative$)$ from financing activities

$(5$ points$)$

$\backslash$table$[[$Description$,$Amount$],[,],[,],[,],[,],[$Net cash flows from financing activities,$]]$