The Statement of Cash Flows for Roll Tide Company for the current year contained the following:

Cash received from customers	$10,000
Cash used for purchase of equipment	$40,000
Cash received for stock issuance	$32,000
Cash used for payments to suppliers & employees	$5,000
Cash dividends paid to stockholders	$3,000
Cash borrowed from bank (to be repaid in 10 years)	$21,000

The change in cash for the current year was an increase of $13,000, and net income for the period was $22,500. What was the amount of cash flows from (used in) financing activities (enter your answer without a dollar sign, decimal point, or comma)?