BE13.9 (LO 4) (Prepare financing activities section.) Nicoloff Corporation reported the following information (in thousands) at December 31, 2024: 2024 2023 Dividends payable $ 15 $ 10 Bank loan payable-current portion 200 200 Bank loan payable-non-current portion 400 300 Common shares 600 400 Retained earnings 700 500 Additional information: 1. The bank loan was increased by additional borrowings of $300 to partially finance the purchase of new equipment that cost $500. The bank loan was decreased by repayments. 2. Common shares were issued during the year. None were repurchased. 3. The company paid dividends during the year. 4. Net income for the year was $400. Prepare the financing activities section of Nicoloff's statement of cash flows for the year.