Selected information follows for Wildhorse Select Corporation at December 31: 2021 2020
Bonds payable $507,450 $507,450
Mortgage notes payable 242,250 102,000
Common shares 28,050 22,950
Retained earnings 84,150 43,350

Additional information:

a. Principal payments on the mortgage payable were $12,750.
b. A building was purchased for $255,000 by paying $102,000 cash and signing a mortgage note payable for the balance.
c. Profit for the year was $73,950. Assuming the company reports under ASPE and all dividends have been paid, prepare the financing activities section of the cash flow statement.

Required:
Prepare the financing activities section of Wildhorse's statement of cash flows for the year.