Madigan Pets Supply Inc. has the following account balances at December 31, 2022 and 2023:

	December 31, 2023	December 31, 2022
Cash	$1,200,000	$1,050,000
Notes Receivable	$300,000	$100,000
Plant Asset (net)	300,000	100,000
Long Term Security Investments	$150,000	250,000
Bonds Payable	$550,000	$350,000
Common Stock	300,000	120,000
Additional Paid-in Capital	50,000	20,000
Retained Earnings	200,000	150,000
Dividends Declared and Paid	24,000	18,000
Depreciation Expense (annual)	50,000	50,000
Long-term Intangible Assets(net)	$8,000	$12,000
Amortization Expense (annual)	$6,000	$8,000

Additional information:

1. 2023 plant asset acquisitions were paid in cash.
2. No plant assets were sold during 2023.
3. $30,000 of the notes receivable were collected during 2023.
4. No common stock was retired during 2023.
5. $50,000 in bonds were retired in 2023. All bonds were issued at par value.

Using the indirect method, prepare Madigan Pets Supply's financing section of the statement of cash flows for the year ending December 31, 2023.