Smith law firm specializes in the preparation of wills for estate planning. on october 1, 2021, the company begins operations by issuing stock for $10,000 and obtaining a loan from a local bank for $17,000. by the end of 2021, the company provides will preparation services of $24,000 cash and pays employee salaries of $15,000. in addition, smith pays $1,200 in cash dividends to stockholders on december 31, 2021. determine the amount of financing cash flows smith would report in 2021. (amounts to be deducted should be indicated with a minus sign.)