The following summary transactions occurred during 2024 for Dinos Design: Cash received from: Collections from customers Interest on notes receivable Collection of notes receivable Sale of investments Issuance of notes payable Cash paid for: Purchase of inventory Interest on notes payable Purchase of equipment $510,000 12,500 56,000 36,000 185,000 245,000 8,500 95,000 Salaries to employees Payment of notes payable Dividends to shareholders Required: Calculate net cash flows from financing activities. 100,000 42,000 37,000 Note: Amounts to be deducted should be indicated with a minus sign. DINOS DESIGN Statement of Cash Flows For the Year Ended December 31, 2024 Cash flows from financing activities: Net cash flows from financing activities $ 0