The Penn Corporation Provided the Following for the Current Year

The Penn Corporation provided the following for the current year:
$\begin{array}{lrr}&\text { Beginning}&\text { Ending}\\\text { Mortgage payable } & \$ 200,000 & \$ 140,000 \\\text { Common stock } & 152,000& 280,000 \\\text { Paid-in Excess-Common } & 170,000 & 380,000 \\\text { Dividends payable } & 8,000 & 5,000 \\\text { Retained earnings } & 580,000 & 740,000\end{array}$

Net income for the current year was reported as $200,000.
Required:
Use the reconciliation approach to obtain the information required to prepare the financing activities section of the statement of cash flows.(Note that you do not actually have to prepare that section of the statement.)