a. A building with a book value of $414,000 was sold for $514,000. b. Additional common stock was issued for $174,000. c. Dristell purchased its own common stock as treasury stock at a cost of $82,000. d. Land was acquired by issuing a 6%,10-ycar. $764,000 note payable to the seller. e. A dividend of $54,000 was paid to shareholders. f. An investment in Fleet Corporation's common stock was made for $134,000. 9. New equipment was purchased for $72,000. h. A $97,000 note payable issued three years ago was paid in full. L. A loan for $114,000 was made to one of Dristelirs suppliers. The supplier plans to repay Dristell 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.)