A) Determine the amount of any cash inflows or outflows related to financing activities in 2017.

Blossom Inc., is a private company reporting under ASPE. The following selected account balances were reported in Blossom Inc.s financial statements at year end:

		2017		2016
Cash		$ 18,000		$ 8,000
Buildings		825,000		725,000
Equipment		387,000		337,000
Land		85,000		45,000
Accumulated depreciationbuildings		300,000		282,500
Accumulated depreciationequipment		115,000		86,000
Dividends payable		5,750		2,200
Mortgage payable		541,000		581,000
Notes payable		335,000		304,000
Common shares: 5,300 shares in 2017; 3,900 in 2016		534,000		405,000
Retained earnings		191,000		92,000
Cash dividends declared		20,000		6,000
Depreciation expensebuildings		22,000		39,500
Depreciation expenseequipment		47,005		25,150
Gain on sale of equipment		800		0
Loss on sale of building		7,500		0
Interest expense		47,250		43,150

Additional information:
1.		Purchased $70,000 of equipment for $8,000 cash and a note payable for the remainder.
2.		Equipment was also sold during the year.
3.		Sold a building that originally cost $45,000.
4.		Used cash to purchase land and a building.
5.		Mortgage payments and notes payable payments included interest and principal amounts.
6.		Common shares were issued for cash.