The following selected account balances were taken from Buckeye Company's general ledger at January 1, 2025 and December 31, 2025: Accounts payable Accounts receivable Common stock Inventory January 1 $ 42,000 $ 25,000 $110,000 $ 25,000 $ 60,000 $ 83,000 December 31 $ 36,000 $ 17,000 $180,000 $ 28,000 $ 73,000 $122,000 $ 46,000 $ 13,000 Land Notes payable Retained earnings salaries payable Buckeye Company's 2025 income statement is given below: Sales revenue Cost of goods sold Salaries expense Net income $ 30,000 $ 19,000 $420,000 $269,000 $ 93,000 $ 58,000 Calculate the net cash flow from financing activities for 2025.