Balance, Jan. $1$

$7,100$

Receipts from customers

$368,900$

Payments for goods

$246,500$

Dividends on stock investments

$6,200$

Payments for operating expenses

$140,800$

Proceeds from sale of equipment

$35,200$

Interest paid

$10,200$

Proceeds from issuance of

Taxes paid

$7,800$

bonds payable

$499,600$

Dividends paid

$59,200$

Balance, Dec. $31$

$452,500$

The following T$-$account is a summary of the Cash account of Oriole Company.

What amount of net cash provided $($used$)$ by financing activities should be reported in the statement of cash flow