THE Company reported the following selected account balances for 2021: Jan. 1, 2021 Dec. 31, 2021 Accounts payable 47,000 28,000 Common stock 100,000 187,000 Inventory 52,000 86,000 Investments 68,000 84,000 Mortgage payable 99,000 82,000 Retained earnings 23,000 51,000 THE Company's 2021 income statement appears below: Sales revenue $500,000 Cost of goods sold 360,000 Other expenses 85,000 Net income $ 55,000 Calculate THE Company's net cash flows from financing activities for 2021.