Brief Exercise 13-3

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

Cash (Summary Form)
Balance, Jan. 1	7,400
Receipts from customers	369,100	Payments for goods	242,000
Dividends on stock investments	5,400	Payments for operating expenses	141,000
Proceeds from sale of equipment	35,900	Interest paid	11,500
Proceeds from issuance of		Taxes paid	8,700
bonds payable	500,900	Dividends paid	61,000
Balance, Dec. 31	454,500

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