The following selected account balances were taken from ToI-6J Company's general ledger at January 1, 2022 and December 31, 2022: January 1 December 31 Accounts receivable 49,, 900 17,090 Short-term notes payable 64, 300 78, 900 Investments 22, 000 60, 900 Retained earnings 33, 900 51,006 Mortgage payable 126,900 167,000 Unearned revenue 11, 000 25,000 Common stock 100,000 183, 900 During 2022, TnI-6] Company reported a net income of $48, 000 and purchased investments for $38,000 cash. Calculate the net cash flow from financing activities for 2022. If your answer is negative, place a minus sign in front of your answer with no spaces in between (e.g., -1234) .At January 1, 2021, Vy63 Company had accounts receivable of $270,000 and an allowance for doubtful accounts with a $17,090 credit balance. During 2021, Vy63 Company reported the following information: Write-offs of uncollectible accounts $ 34, 260 Cash collections from credit customers $184,210 Net credit sales ... . $363, 560 Recoveries of previously written-off accounts ..... $ 16,360 Vy6r3 Company estimates bad debt expense using the net credit sales method and has estimated that 5% of its net credit sales will be uncollectible. Calculate Vy63 Company's net realizable value at December 31, 2021