Use the following information to determine cash flows using the indirect method.

Current Year Prior Year
Net Income $365,000
Accounts receivable 439,000 $420,000
Inventory 560,000 516,000
Prepaid expenses 42,000 48,000
Accounts payable 146,000 119,000
Depreciation expense 107,000
Purchase of long-term assets 616,000
Issuance of long-term debt 200,000
Issuance of stock for cash 160,000
Issuance of stock for long-term assets 110,000
Purchase of treasury stock 64,000
Sale of long-term investments at cost 49,000

Assume that the indirect method is used. The Net Cash Flows from Financing Activities section will include: