Use the following information to calculate financing cash flows: Net Income/Loss ($4,000) 5,000 Increase in accounts receivable 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 ($5,000) increase (Decrease) in retained earnings