artinez Corporation engaged in the following cash transactions during 2014.

Sale of land and building		$182,890
Purchase of treasury stock		46,380
Purchase of land		46,480
Payment of cash dividend		85,740
Purchase of equipment		57,540
Issuance of common stock		154,100
Retirement of bonds		106,770

Compute the net cash used (provided) by financing activities. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Martinez Corporation Statement of Cash Flows( Partial) For the Year 2014