The following selected account balances were taken from Buckeye Company's general ledger at

January 1, 2005 and December 31, 2005:

                  January 1, 2005       December 31, 2005

  Inventory              52,000                49,000

 Accounts payable       40,000                71,000

 Salaries payable        3,000                 9,000

 Investments            68,000                75,000

 Accounts receivable    83,000                56,000

 Land                   58,000                88,000

 Mortgage payable      120,000                95,000

 Common stock          100,000               180,000

 Retained earnings      22,000                35,000

The following information was taken from Buckeye Company's 2005 income statement:

  Sales revenue                   $420,000

  Cost of goods sold               300,000

  Salaries expense                  94,000

  Net income                      $ 26,000

Calculate the net cash flow from financing activities for 2005. If your answer is negative, place a minus sign in front of your answer with no spaces in between (e.g., -1234). Do not use decimals in your answer.