Net financing cash flows   LO5 The following information has been extracted from the accounting records of Jade Ltd. 30 June 2018 30 June 2019 Borrowings $100 000 $200 000 Share capital 200 000 250 000 Property revaluation surplus 50 000 60 000 Retained earnings 75 000 95 000 Additional information • Borrowings of $20 000 were repaid during the year to 30 June 2019. New borrowings include $50 000 vendor finance arising on the acquisition of a property. • The increase in share capital includes $30 000 arising from the company’s dividend reinvestment scheme. • The movement in retained earnings comprises profit for the year $90 000, net of dividends $70 000. • There were no dividends payable reported in the statement of financial position at either 30 June 2018 or 30 June 2019. Required Prepare the financing section of the statement of cash flows for Jade Ltd for the year ended 30 June 2019.