The following selected accounts are from Sheridan Corp's general ledger: Land Jan. 1 530,000 Dec. 1 6,000 Dec. 31 536,000 Equipment Jan. 1 150,000 July 31 74,000 Sept. 2 58,000 Nov. 10 35,000 Dec. 31 247,000 Accumulated Depreciation-Equipment Jan. 1 78,000 Nov. 10 26,000 Dec. 31 42,000 Dec. 31 94,000 Dividends Payable Jan. 1 1,000 Jan. 9 1,000 Dec. 23 4,500 Dec. 31 4,500 Bank Loan Payable Jan. 1 0 Sept. 2 43,000 Dec. 31 43,000 Retained Earnings Jan. 1 125,000 Dec. 23 4,500 Dec. 31 61,000 Dec. 31 181,500 Additional information: Jan. 9 Paid cash dividend owing at the beginning of the year. July 31 Equipment with a cost of $74,000 was purchased for cash. Sept. 2 Nov. 10 Equipment with a cost of $58,000 was purchased and partially financed through the issue of a long-term bank loan payable received specifically for the purchase of this equipment. A loss of $4,000 was incurred on the disposal of equipment. Dec. 1 Acquired a small parcel of adjoining land. 23 31 A $4,500 cash dividend was declared to shareholders of record on December 31, payable on January 10. Depreciation expense of $42,000 was recorded for the year. 31 Net income for the year was $61,000. From the postings in the above accounts and additional information provided, indicate what information would be reported in the investing and/or financing activities sections of, and notes to, the statement of cash flows. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) SHERIDAN CORP. Statement of Cash Flows (Partial) $ What is the amount that would be reported for financing activities? Financing activities $ Notes to the financial statements: Equipment of $ bank loan payable specifically for the purchase of this equipment for $43,000. was purchased by paying $15,000 cash and issuing a