Boston Innovation presented the following account balances for 2017 and 2016:

	December 31, 2017	December 31, 2016
Dividends payable	$ 20,000	$ 25,000
Additional Paid-in-Capital	$580,000	$230,000
Treasury Stock	$185,000	$100,000
Equipment	$800,000	$700,000
Accumulated Depreciation	$225,000	$140,000
Common Stock	$630,000	$560,000
Long-Term Notes Payable	$225,000	$125,000

Additional information:

1.	Cash dividends of $20,000 were declared on December 15, 2017, payable on January 15, 2018.
2.	The company issued 70,000 shares of $1 par value common stock during 2017.
3.	The company repurchased 34,000 shares of its own common stock during the period. No treasury stock was sold during the period.
4.	Additional equipment was purchased by issuing a $100,000 long-term note payable.

Required:

Prepare the financing section of Boston Innovations 2017 statement of cash flows.

Indicate if any of the events will be reported as a significant noncash transaction.