The Chenoweth Corporation provided the following partial list of accounts, balances and additional information for 2013: 
Net income for 2013 was reported as $200,000.
Required:
Prepare the financing activities section of the statement of cash flows. 
Definitions:
Tertiary
Refers to the third level or stage of something; in education, it relates to post-secondary or higher education institutions like universities.
Cardiac Bypass Surgery
A surgical procedure to create a new pathway around blocked arteries to improve blood flow to the heart, often performed to treat coronary artery disease.
Celiac Disease
An autoimmune disorder where ingestion of gluten leads to damage in the small intestine, impairing nutrient absorption.
Tertiary-Level Interventions
advanced medical treatments and procedures that are utilized after primary and secondary prevention methods, typically involving specialized and highly complex care.
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