The following T-account is a summary of the Cash account of Wiegman Company.

Cash (Summary Form)

Balance, Jan. 1 8,000 Receipts from customers 364,000 | Payments for goods 200,000 Dividends on stock investments 6,000 | Payments for operating expenses 140,000 Proceeds from sale of equipment 36,000 | Interest paid 10,000 Proceeds from issuance of Taxes paid 8,000 bonds payable 500,000 | Dividends paid 60,000 Balance, Dec. 31 496,000 What amount of net cash provided (used) by financing activities should be reported in the statement of cash flows?