A company had the following activities during the year (all transactions are for cash unless stated otherwise):

a. A building with a book value of $400,000 was sold for $500,000 b. Additional common stock was issued for $160,000 c. The company purchased its own common stock as treasury stock at a cost of $75,000 d. Land was acquired by issuing a 6%, 10 year, $750,000 note payable to the seller. e. A dividend of $40,000 was paid to shareholders. f. An investment in Fleet Corp.'s common stock was made for $120,000 g. New equipment was purchased for $65,000 h. A $90,000 note payable issued three years ago was paid in full. i. A loan for $100,000 was made to one of the company's suppliers. The supplier plans to repay the company this amount plus 10% interest within 18 months.

Calculate net cash flows from financing activities (Cash outflows should be indicated with a minus sign.)