The DIA had long-term debt of $78,445 and common stock of $315,568 last year-end. This year-end long-term debt is $61,290 and common stock is $394,379. During the year DIA had net income of $248,462 and paid dividends of $219,651. Calculate the cash flow from financing activities for the year for the Accounting Statement of Cash Flows. (Hint: remember to account for retained earnings and dividends)