Below is selected information for Ayayai Inc. for December 31. During 2018, a new mortgage loan for $80,000 was received and principal payments of $5,000 were made throughout the year. Net income was $72,000 and dividends declared were fully paid in 2018. 2018 2017 Mortgage payable $195,000 $120,000 Common Shares 100,000 90,000 Retained Earnings 105,000 56,000 Prepare the financing activity section of the statement of cash flows for the year ended December 31, 2018. (Show amounts that decrease cash flow with either a - sign e.g. -45,000 or in parenthesis e.g. (45,000).) AYAYAI INC. Statement of Cash Flows (Partial) Cash flows from financing activities Net cash by financing activities $