Banquo adheres to ASPE. Banquo Corp's transactions for the year ended December 31, 20x7 include the following:

1. Purchased land for $237,000 cash.
2. Borrowed $237,000 from the bank on a long-term note.
3. Sold long-term investments for $201,000.
4. Accounts receivable decreased by $38,000.
5. Paid cash dividends of $248,000.
6. Issued 1,000 common shares for $99,000.
7. Purchased machinery and equipment for $60,000.
8. Accounts payable increased by $75,500.

The cash provided by (used in) financing activities for 20x7 was: