Balance, Jan. 17,400

Receipts from

customers369,100

Payments for goods 242,000

Dividends on stock investments5,400

Payments for operating expenses 141,000

Proceeds from sale of

equipment35,900

Interest

paid 11,500

Proceeds from issuance of

Taxes

paid 8,700

bonds payable 500,900

Dividends paid 61,000

What amount of net cash provided (used) by financing activities should be reported in the statement of cash flows? (Show amount that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Net cash by financing activities$