Hayashi, Inc. earned net income of $450,000 in 20X2. Hayashi provided the following information:

Hayashi, Inc.

Comparative Balance Sheets

At December 31, 20X1 and 20X2

20X1 20X2

Bonds payable$ 245,000

Mortgage payable 50,000

Common stock 187,500 187,500

Paid-in capital in excess of par 140,000 140,000

Retained earnings 912,500 1,162,500

Compute the financing cash flows for the current year. Use a minus sign to indicate a cash outflow.

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