Partial balance sheets for ABC Company and additional information are provided below. 
Required:
Prepare the financing activities section of the statement of cash flows for 2018.
Definitions:
Decision Complexity
Refers to the level of difficulty involved in making a decision, often due to multiple variables, uncertainty, and potential consequences.
Nutritional and Dietary Requirements
The specific nutrient intake and dietary guidelines necessary to maintain health, often based on an individual's age, gender, and health status.
Information-Processing Styles
The ways in which individuals perceive, analyze, and interpret information in their unique manner.
Complex Streams
Involves the management and processing of multifaceted data flows that can include a mix of structured, semi-structured, and unstructured data.
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