CF, Inc. is a Hong Kong company and reported the following financial information for 2018:

Revenue and net income were HK$800,000 and HK$190,000, respectively. The company purchased no investments, had only one long-term note payable transaction and one share capital transaction during the year.

CF, Inc.
Comparative Balance Sheets
31 December 2018, 2017
(In thousands, Hong Kong Dollar)
Assets		2018	2017
Current:
	Cash	56	22
	Accounts Receivable	108	86
	Inventory	166	188
Non-Current:
	Long-term Investment	108	158
	PPE, net	458	376
Total		896	830
Liabilities
Current:
	Accounts Payable	96	86
	Unearned Revenue	32	38
	Salary Payable	52	48
Non-Current:
	Long-term Note Payable	138	108
Shareholders Equity
	Ordinary Shares	96	76
	Retained Earnings	482	474
Total		896	830

Compute the proceeds from the sale of long-term investment in .

Compute the amount of new borrowing on long-term note payable in .

Compute the issuance of ordinary shares in .

Compute the payment of dividends in .