At the beginning of 2011, J & J Corp.s accounting records had the following general ledger accounts

At the beginning of 2011, J & J Corp.s accounting records had the following general ledger accounts and balances.J & J CORP.Accounting EquationAssets = Liabilities + Stockholders’ Equity Acct. Titlesfor REEvent Cash Land NotesPayable CommonStock Retained Earnings Balance 1/1/2011 22,000 32,000 13,200 8,200 32,600 J & J Corp. completed the following transactions during 2011.1. Purchased land for $11,000 cash.2. Acquired $37,000 cash from the issue of common stock.3. Received $76,000 cash for providing services to customers.4. Paid cash operating expenses of $40,800.5. Borrowed $22,000 cash from the bank.6. Paid a $11,000 cash dividend to the stockholders.7. Determined that the market value of the land is $47,000Once the chart is filled in, how do you determine the net cash flow from financing activities?