The following data relates to Laurier Inc. for the year. Dividends payable, beginning of year 67000 Dividends payable, end of year 26000 Dividends declared during the year 13000 Common shares, beginning of the year 28000 Common shares, end of the year 68000 All share issuances were for cash. There were no share repurchases or other items impacting financing cash flows during the year. Calculate Financing Cash flows for the year