The following T account is a summary of the cash account of King Fisheries Pty Ltd. 

What amount of net cash provided (used) by financing activities should be reported in the statement of cash flows? 

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Cash (summary form) 2015 Balance, 1 Jan. Receipts from customers Dividends received Proceeds from sale of equipment Proceeds from issue of debentures 2016 Balance, 1 Jan. 8000 264 000 6000 36 000 200 000 514000 116 000 Payments for goods Payments for operating expenses Interest paid Taxes paid Dividends paid Balance, 31 Dec. 180 000 140 000 30 000 8 000 40 000 116 000 514 000