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
Accounts receivable 42,000 36,000
Inventory 25,000 28,000
Accounts payable 35,000 31,000
Salaries payable 1,000 2,000
Investments 34,000 48,000
Land 60,000 80,000
Mortgage payable 100,000 50,000
Common stock 110,000 130,000
Retained earnings 20,000 38,000
The following information was taken from Buckeye Company's 2005 income statement:
Sales revenue $420,000
Cost of goods sold 300,000
Salaries expense 90,000
Gain on sale of land 2,000
Net income $ 32,000
It is known that during 2005 Buckeye Company sold land having a cost of $3,000.
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.