Financing activities include inflows and outflows of cash from transactions that either generate capital or repay capital provided to the company. As with investing activities, you must review the changes to equity accounts and noncurrent liabilities as well as collect any additional data related to eguity accounts and noncurrent liabilities to correctly calculate the cash flows from financing activities. APPLY THE CONCEPTS: Prepare the financing activities section Additional financing activities data: 1. On February 1, 2013, Leonardo Inc. issued 9,600 shares of its $1 par value stock. The company received the par value for the shares and $19,200 in excess of par value. 2. Leonardo paid dividends of $7,200 to its stockholders on June 30, 2013. Use a minus sign (-) to indicate an outflow of cash. No sign is needed to indicate an inflow of cash