itatements at year end: \begin{tabular}{l|r|r|} \hline Accumulated depreciation-buildings & 302,000 & 285,500 \\ \hline Accumulated depreciation-equipment & 119,000 & 89,000 \\ \hline Dividends payable & 5,950 & 2,400 \\ \hline Mortgage payable & 542,600 & 582,600 \\ \hline Notes payable & 337,000 & 306,000 \\ \hline Common shares: 5,340 shares in 2021;3,940 in 2020 & 536,000 & 407,000 \\ \hline Retained earnings & 195,000 & 96,000 \\ \hline Cash dividends declared & 22,000 & 7,600 \\ \hline Depreciation expense-buildings & 23,000 & 39,700 \\ \hline Depreciation expense-equipment & 47,205 & 25,350 \\ \hline Gain on sale of equipment & 840 & 0 \\ \hline Loss on sale of building & 8,300 & 0 \\ \hline Interest expense & 47,650 & 43,550 \\ \hline \end{tabular} 1. Purchased $72.000 of equipment for $8.800 cash and a note payable for the remainder. 2. Equipment was also sold during the year. 3. Sold a building that originally cost $47 , 000 . 4. Used cash to purchase land and a building. 5. Mortgage payments and notes payable payments included interest and principal amounts. 6. Common shares were issued for cash. Determine the amount of any cash inflows or outflows related to financing activities in 2021. (Hint: Use T accounts to calculate the cash flows.) (Show amounts that decrease cash flow with either a - sign e.g. ? 15 , 000 or in parenthesis e.g. (15,000).)