(Learning Objective 7: Measuring cash fl ows from fi nancing activities) During 20X6, Dwyer Corporation earned net income of $5.8 billion and paid off $2.4 billion of longterm notes payable. Dwyer raised $1.1 billion by issuing ordinary shares, paid $3.5 billion to purchase treasury shares, and paid cash dividends of $1.6 billion. Report Dwyer’s cash fl ows from fi nancing activities on the statement of cash fl ows for 20X6.