Grogu Inc. has the following accounts available at December 31, 2022

	December 31, 2022	December 31, 2021
Notes Receivable	$200,000	$160,000
Plant Assets, net	400,000	150,000
Bonds Payable	250,000	0
Common Stock	350,000	100,000
Additional Paid-in Capital	50,000	0
Retained Earnings	250,000	150,000
Dividends Declared and Paid	20,000	18,000
Depreciation Expense (annual)	60,000	50,000

Additional information:

1. $100,000 of plant assets were sold 2022. New plant assets were acquired with cash.
2. No notes receivable were collected during 2022.
3. Common stock was issued during 2022.

Using the indirect method, prepare the financing section of the statement of cash flows for the year ending December 31, 2022.