36 At the beginning of the current year, a company issued stock for $170,000 and borrowed $60,000 from the bank. By the end of year, the company had provided services of $90,000 for cash, paid employee salaries of $40,000, and paid utilities of $19,000. Required: Determine the net cash flows from financing activities the company will report in the current year. (A net cash outflow should b indicated with a minus sign.) Financing cash flows