A company has the following selected information on its comparative balance sheets:

	2022	2021
Long-term investments	78,000	111,000
Equipment	407,000	360,000
Accumulated depreciation	137,000	134,000
Common stock	327,000	240,000
Retained earnings	430,000	265,000

Additional information:

Depreciation expense recognized on the income statement totaled $25,000

Investments with a $33,000 book value were sold for a $10,000 gain

Equipment ($40,000 original cost; $22,000 accumulated depreciation) was sold for $12,000 cash

Common stock was exchanged for new equipment - no other changes affected common stock

Net income was $240,000

All dividends declared were paid in cash at year end.

What is the amount of net cash provided (used) by financing activities reported on the statement of cash flows?