Blue Spruce Corp. had the following transactions during $2025$:

Issued $$260000$ of par value common stock for cash.

Recorded and paid salaries and wages expense of $$112000.$

Acquired land by issuing common stock valued at $$100000.$

Declared and paid a cash dividend of $$19100.$

Sold a land $($cost $$6000)$ for cash of $$6000.$

Recorded cash sales of $$810000.$

Bought inventory for cash of $$309000.$

Acquired equipment for cash of $$46200.$

Converted bonds payable to common stock in the amount of $$1000000.$

Repaid a $6-$year note payable in the amount of $$468000.$

What is the net cash provided $($used$)$ by financing activities?

$$(227100)$

$$240900.$

$$(1227100).$

$$828000.$