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Nightingale Co issued common stock in exchange for both $20,000,000 cash and a building with a market value of $14,000,000. In the same year, it

Nightingale Co issued common stock in exchange for both $20,000,000 cash and a building with a market value of $14,000,000. In the same year, it received $12,000,000 from the issuance of bonds, paid dividends of $2,000,000, and it invested $2,000,000 in another company’s bonds.
What is the company's net change in cash from financing activities?

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