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Company A had the following activities during the year (all transactions are for cash unless stated otherwise): a. A building with a book value of $415,000 was sold for $515,000. b. Additional common stock was issued for $175,000. c. Company A purchased its own common stock as treasury stock at a cost of $82,500. d. Land was acquired by issuing a 6%,10-year, $765,000 note payable to the seller. e. A dividend of $55,000 was paid to shareholders. f. An investment in Company B's common stock was made for $135,000. g. New equipment was purchased for $72,500. h. A $97,500 note payable issued three years ago was paid in full. i. A loan for $115,000 was made to one of Company A's suppliers. The supplier plans to repay Company A this amount plus 10% interest within 18 months. Required: Calculate net cash flows from financing activities. (Cash outflows should be indicated with a minus sign.)