Partial balance sheets for ABC Company and additional information are provided below. 
Additional information for 2013: 
Required:
Prepare the financing activities section of the statement of cash flows for 2013.
Definitions:
Polish Canadian
An individual of Polish descent residing in Canada, or pertaining to the culture and community of Polish Canadians.
Department Heads
Individuals who lead, manage, and make decisions for specific divisions or departments within an organization.
Grouped Bar Graph
A graphical display used to compare multiple categories of data across different subcategories, using bars grouped together.
Perspective
A particular attitude towards or way of regarding something; a point of view.
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