Consider the following Balance Sheet and Income Statement for Bees Inc.

Balance Sheet 2019 2018 Change

Assets

Cash 117,990 20,000 97,990

Net Accounts Rec. 14,000 17,000 -3,000

Inventory 40,000 32,000 8,000

Equipment 350,000 300,000 50,000

Accum. Depr. -135,000 -120,000 -15,000

Natural Resources 70,000 45,000 25,000

Accum. Depl. -15,000 -10,000 -5,000

Total Assets 441,900 284,000

Liabilities & Equity

Accounts Payable 26,000 24,200 1,800

Mortgage 80,000 136,300 -56,300

Common Stock 30,000 20,000 10,000

APIC 60,000 40,000 20,000

Retained Earnings 245,990 63,500 182,490

Total liab & equity 441,990 284,000

Income Statement 2019

Sales 520,000

COGS -240,000

Gross Profit 280,000

SG&S Exps -20,000

Depr Exp -15,000

Depl Exp -5,000

EBIT 240,000

Interest -9,000

EBT 231,000

Taxes (21%) -48,510

Net Income 182,490

Calculate Bees Inc.'s financing activity for 2019.