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The following changes occurred in accounts over the year: accounts payable increased by $ 9 , 0 0 0 , bonds payable decreased by $

The following changes occurred in accounts over the year: accounts payable increased by $9,000, bonds payable decreased by $13,000, common stock increased by $14,000, paid-in capital increased by $12,000, and retained earnings increased by $26,000. No dividends were paid during the year. What is the amount of net cash flows from financing activities?

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