THE Company reported the following selected account balances for 2021: Accounts payable Common stock Inventory Investments Mortgage payable Retained earnings Jan. 1, 2021 47,000 100,000 52,000 68,000 99,000 43,000 Dec. 31, 2021 28,000 172,000 86,000 84,000 84,000 51,000 THE Company's 2021 income statement appears below: Sales revenue Cost of goods sold Other expenses Net income $500,000 360,000 85,000 $ 55,000 Calculate THE Company's net cash flows from financing activities for 2021