Cosmat Inc. reported net income of $128,000 for 20Y9. The liability and equity accounts from the companys comparative balance sheet are as follows:

	Dec. 31, 20Y9			Dec. 31, 20Y8
Accounts payable		$57,920			$53,810
Dividends payable		20,000			16,000
Bonds payable		290,000			450,000
Common stock, $10 par value		180,000			120,000
Paid-in capital in excess of parcommon stock		328,000			232,000
Retained earnings		488,000			375,000

During the year, the company retired bonds payable at their face amount, declared dividends of $15,000, and issued 6,000 shares of common stock for $26 per share.

Prepare the Cash Flows from (used for) Financing Activities section of the statement of cash flows. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.