Diaz Company Had the Following Comparative Balance Sheet Information at the End

Diaz Company had the following comparative balance sheet information at the end of Year 2 and Year 1:
Diaz reported net income for Year 2 of $40,000. There were no sales or disposals of property, plant, and equipment during the year. Diaz uses the indirect method to prepare the statement of cash flows.Calculate Diaz's cash flow from financing activities for Year 2. Diaz Company
Comparative Balance Sheets
$$\begin{array}{l}\begin{array} {| l | l | l | } \hline &2013&2014\\\hline \text {Cash }&\$ 30,000&\$28,000 \\\hline \text {Accounts receivable}&48,000&50,000 \\\hline \text {Inventory }& 158,000&156,000\\\hline \text {Prepaid insurance }&10,000&8,000\\\hline \text {Property, plant and equipment }&70,000&60,000\\\hline \text {Accumulated depreciation }&(14,000)&(10,000)\\\hline \text {Total }&\$302,000&\$292,000\\\hline \text { }&\\\hline \text { Accounts payable } &\$ 14,000& \$ 18,000\\\hline \text { Bonds payable } &90,000&120,000\\\hline \text {Common stock } & 140,000&120,000\\\hline \text { Retained earnings }&58,000&34,000 \\\hline \text { Total } &\$ 302,000&\$ 292,000\\\hline\end{array}\end{array}$$