Based on the financial transactions listed, and the GAAP definition of financing activities, the cashflows from financing activities is $1,600.
Under GAAP, the only entries that go into financing activities are Dividends and additional borrowing because these relate to Equity and long term borrowing.
The cash flow from financing activities is therefore:
= Additional borrowing - dividends paid
= 2,800 - 1,200
= $1,600
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