Suppose on January 1, 2017, a company borrows $50,000 from a bank at a 5 percent annual rate, with principal and interest payment due at the end of 2018. On January 1, 2017, it also acquires furniture with a ten-year useful life and no salvage value for $40,000. On June 30, 2018, it sells the furniture for an $2,000 gain. What are the operating, investing, and financing cash flows associated with these transactions in (1) 2017 and (2) 2018?