Smith Law Firm specializes in the preparation of wills for estate planning. On October 1, 2012, the company begins operations by issuing stock for $10,600 and obtaining a loan from a local bank for $23,500. By the end of 2012, the company provides will preparation services of $31,900 cash and pays employee salaries of $22,800. In addition, Smith pays $1,300 in cash dividends to stockholders on December 31, 2012. Determine the amount of financing cash flows Smith would report in 2012