The following balance sheets apply to American Airlines at year-end December 31, 2023:

Assets	2023	2022
Cash & Cash Equivalents	$1,200	$800
Accounts Receivable	400	440
Inventory	1,220	740
Land	820	500
Equipment	4,600	4,140
Accumulated Depreciation	(800)	(620)
Total Assets	$7,440	$6,000
Liabilities & Stockholders Equity
Accounts Payable	$1,000	$1,600
Long-Term Borrowings	1,440	1,800
Common Stock	2,000	1,200
Retained Earnings	3,000	1,400
Total Liabilities & Stockholders Equity	$7,440	$6,000

Additional Information:

Net Income for 2023 was $2,200

During 2023, the Company sold Equipment for $740, that originally cost $740 and had a book value of $600

The Company sold Land for $400, resulting in a Loss of $80. The remaining Land change was due to the acquisition of Land for Common Stock.

Using the indirect method, calculate Total Cash Flow from Financing for December 31, 2023?

$600)

($960)

$0

Incorrect Answer: ($360)

($160)