Partial balance sheets for ABC Company and additional information are provided below.

ABC Company, Partial Balance Sheets, As of December 31
2009 2008
Equipment $100,000 $75,000
Accumulated depreciation (25,000) (20,000)
Common stock, $5 par 180,000 100,000
Paid in capital 20,000
Retained earnings 40,000 30,000
Additional information for 2009:
July 1: Issued 8,000 shares of common stock for cash.
July 1: Purchased new equipment for cash.
December 31: Paid cash dividends of $20,000.
Prepare the financing activities section of the statement of cash flows for 2009

To prepare the financing activities section of the statement of cash flows for 2009, we need to determine the cash flows related to the financing activities of ABC Company during the year.

Here's how to calculate the financing activities:

1. Start with the common stock transactions:
- In July 1, ABC Company issued 8,000 shares of common stock for cash. This indicates a cash inflow from the issuance of common stock.

2. Next, consider the paid-in capital:
- There is an entry in the balance sheet for paid-in capital of $20,000. This suggests a cash inflow likely from additional contributions from shareholders.

3. Now, look at the retained earnings:
- Retained earnings increased from $30,000 in 2008 to $40,000 in 2009. This indicates a net increase in retained earnings, which suggests a cash inflow from the company's operations.

4. Lastly, consider the payment of cash dividends:
- On December 31, ABC Company paid cash dividends of $20,000. This indicates a cash outflow related to the dividends paid.

Now, let's summarize the financing activities section of the statement of cash flows for 2009:

Financing Activities:
- Cash inflow from the issuance of common stock: $[calculation needed]
- Cash inflow from paid-in capital: $[calculation needed]
- Cash inflow from increase in retained earnings: $[calculation needed]
- Cash outflow from payment of cash dividends: $20,000

Note: To calculate the specific amounts for cash inflows from common stock issuance and paid-in capital, you would need additional information such as the amount per share at which the common stock was issued and any additional details about the paid-in capital.

Please provide the missing information if available, and I will help you calculate the corresponding values for the cash inflows.