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During the month of February, Farness Company had the following transactions: ( 1 ) Revenues of $ 2 2 5 , 0 0 0 were

During the month of February, Farness Company had the following transactions:
(1) Revenues of $225,000 were earned and received in cash.
(2) Bank loans of $18,000 were paid off.
(3) New bank loans of $15,000 were incurred.
(4) Equipment of $40,000 was purchased with cash.
(5) Equipment was sold for its book value of $36,000. Cash was received.
(6) Expenses of $171,400 were paid.
(7) Stockholders purchased additional shares for $50,000 cash.
A statement of cash flows for February, would report net cash flows from financing activities of:
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