You have the following financial data: Items Amount Depreciation 478,000 Net profits after taxes 462,000 Increase in long- 56,000 term debts 22,000 Decrease in inventories Dividends paid 108,000 276,000 Increase in accounts receivable 11,000 Changes in stockholder's equity Decrease in notes 20,000 payable 90,000 Increase in accruals Finding net cash flow from financing activities