Diaz Company had the following comparative balance sheet information at the end of Year $2$ and Year $1$:

$\backslash$table$[[\backslash$table$[[$Diaz Company$],[$Comparative Balance Sheets$]],],[,$Year $2,$Year $1,,],[$Cash$,$$$31,800,$$$29,800,,],[$Accounts receivable,$44,400,48,200,,],[$Inventory$,165,200,157,800,,],[$Prepaid insurance,$11,800,11,600,,],[$Property$,$ plant and equipment,$73,600,58,200,,],[$Accumulated depreciation,$(15,800),(6,400),,],[$Total$,$$$311,000,$$$299,200,,],[$Accounts payable,$$17,600,$$$19,800,,],[$Bonds payable,$91,800,121,800,,],[$Common stock,$141,800,121,800,,],[$Retained earnings,$59,800,35,800,,],[$Total$,$$$311,000,$$$299,200,,]]$

Diaz reported net income for Year $2$ of $$41,800.$ There were no sales or disposals of property, plant, and equipment during the year. Diaz uses the indirect method to prepare the statement of cash flows.

Required:

Calculate Diaz's cash flow from financing activities for Year $2.$

Note: Enter cash outflows with a minus sign.

Net cash flow from financing activities