2014= 62,000 – 2013 = 71,000 decrease (9,000)

• Additional information provided by the company includes the following:
• 1)     During 2014, the company repaid $35,000 of Long-Term Notes Payable.
• 2)     During 2014, the company borrowed $27,000 on a new Note Payable.
• Based on the above information only, what amount of net cash flow would be shown in the financing section of the statement of cash flows?
• $62,000
• ($62,000)
• $8,000
• ($8,000)