Balance Sheets for the Years Ending Dec. 31, 2011 and 2012
		2011		2012
Cash		300		400
Accounts receivable		1,000		1,400
Inventories		3,200		3,000
Current assets		4,500		4,800
Net fixed assets		3,800		4,300
Total assets		8,300		9,100
Notes payable		400		300
Accounts payable		700		500
Accruals		50		80
Current portion of long-term debt		70		80
Current liabilities		1,220		960
Long-term debt		4,300		4,900
Common stock ($.20 par)		1,200		1,300
Additional paid-in capital		680		740
Retained earnings		900		1,200
Total liabilities and equity		8,300		9,100

Net income (as reported on the 2012 Income statement) = 660 Depreciation (as reported on the 2012 Income statement) = 375

Net Cash Flow from Financing Activities = __________ INPUT YOUR ANSWER WITHOUT A DOLLAR SIGN AND WITHOUT ANY COMMAS. IF YOU MEAN FOR YOUR ANSWER TO INDICATE A CASH INFLOW, ENTER THE ANSWER ONLY (for example, enter a cash inflow of $1,000 as 1000). IF YOU MEAN FOR YOUR ANSWER TO INDICATE A CASH OUTFLOW, PUT A NEGATIVE SIGN BEFORE YOUR ANSWER - DO NOT ENTER A SPACE BETWEEN THE NEGATIVE SIGN AND THE NUMBER (for example, enter a cash outflow of $1,200 as -1200)