Cullumber Corporation reported the following information (in thousands) at December 31, 2018:

		2018			2017
Dividends payable		$	20		$	10
Bank loan payablecurrent portion			290			290
Bank loan payablenon-current portion			500			255
Common shares			640			480
Retained earnings			720			535

Additional information:

1.		The bank loan was increased by additional borrowings of $340 to partially finance the purchase of new equipment that cost $540. The bank loan was decreased by repayments.
2.		Common shares were issued during the year. None were reacquired.
3.		Dividends were paid during the year.
4.		Net income for the year was $440.

Prepare the financing activities section of Cullumber s statement of cash flows for the year. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

CULLUMBER CORPORATION Statement of Cash Flows (Partial) ($ in thousands) Financing activities $ Note X to the Statement of Cash Flows: During the year, the company purchased equipment costing $540 by paying $200 cash and issuing a $ bank loan payable