Smith Law Firm specializes in the preparation of wills for estate planning. On October 1, 2012, the company begins operations by issuing stock for $10,700 and obtaining a loan from a local bank for $16,500. By the end of 2012, the company provides will preparation services of $31,500 cash and pays employee salaries of $23,500. In addition, Smith pays $2,800 in cash dividends to stockholders on December 31, 2012.

Determine the amount of financing cash flows Smith would report in 2012.(Omit the "$" sign in your response.)

Total financing cash flows

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