Smith Law Firm specializes in the preparation of wills for estate planning. On October 1, 2024, the company begins operations by issuing stock for $11,000 and obtaining a loan from a local bank for $19,000. By the end of 2024, the company provides will preparation services of $26,000 cash and pays employee salaries of $17,000. In addition, Smith pays $1,400 in cash dividends to stockholders on December 31, 2024.

Determine the amount of financing cash flows Smith would report in 2024. (Amounts to be deducted should be indicated with a minus sign.)