On January 1, 2020, Blue Ltd. had a balance of $1,309,000 in its retained earnings account, and $1,216,000 in common shares. During the year, Blue earned net income of $581,000. Blue's December 31, 2020 balance for retained earnings was $1,875,000, and for common shares was $1,423,000. There were no dividends unpaid at the beginning or the end of the year. Prepare the financing activities section of Blue's statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Blue Ltd. Partial Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities $ Cash at End of Period $