2018 $ 25 240 2017 5 10 240 Dividends payable Bank loan payable current portion Bank loan payable non-current portion Common shares Retained earnings 340 490 770 Additional information: ofw e nt that cost $500. The bank loan was decreased by repayments 1. The bank loan was increased by additional borrowings of $100 to partially finance th 2. Common shares were issued during the year. Noe were required. 3. Dividends were paid during the year 4. Net income for the year was $500 Dhiminishwanews in th e low with S000 TERIMA REPURATION Statement of Cash Flows (Partial) (s in thousands) Year Ended December 31, 2018 Financing activities Payment of cash dividends Repayment of bank loan payable T issue of common shares 190 Not cash used by financing activities Note X to the Statement of Cash Flows: During the year, the company purchased equipment costing 5580 by paying $180 cash and