Use the following information to calculate financing cash flows:

Net Income/(Loss)	($4,000)
Increase in accounts receivable	5,000
Cost of Goods Sold	5,000
Decrease in inventory	-3,000
Increase in equipment	10,000
Increase in accounts payable	4,000
Increase in bonds payable	20,000
Depreciation expense	3,000
Increase in Common Stock	3,000
Increase/(Decrease) in retained earnings	($5,000)