Determine the cash flows from the firm and the cash flows to investors of the firm.

Proceeds from long-term borrowing	$	17,000
Proceeds from the sale of common stock		4,000
Purchases of fixed assets		21,000
Purchases of inventories		1,900
Payment of dividends		14,500

Determine the cash flows from the firm and the cash flows to investors of the firm. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.)