prior to preparing its statement of cash flow for december $2021$ marsh inc collected the following information:

sale of common shares $$176000$

retirement of common shares $$122000$

payment for the early extinguishment of long term notes $($book value of $$50000)$ $$54000$

loss on sale of equipment $$2,000$

proceeds from sale of equipment $$8,000$issuance of short term note payable for cash $$10,000$

acquisition of a piece of equipment for cash $$7,000$

purchase of marketable securities $($not a cash equivalent$)$ $$5000$

purchase of marketable securities $($considered a cash equivalent$)$ $$1000$

cash payment for a $3-$year insurance policy $$3,000$

collection of a note receivable with interest $$13000$

declaration of cash dividends $$33000$

from the above information determine the net cash flows from financing activities