Smith Law Firm specializes in the preparation of wills for estate planning. On October 1, 2021, the company begins operations by issuing stock for $10,000 and obtaining a loan from a local bank for $23,000. By the end of 2021, the company provides will preparation services of $30,000 cash and pays employee salaries of $21,000. In addition, Smith pays $1,800 in cash dividends to stockholders on December 31, 2021. Determine the amount of financing cash flows Smith would report in 2021. (Amounts to be deducted should be indicated with a minus sign.)