Brief Exercise 17-3 The following T-account is a summary of the Cash account of Cuellar Company.

Cash (Summary Form)
Balance, Jan. 1	7,200
Receipts from customers	362,600	Payments for goods	230,600
Dividends on stock investments	6,700	Payments for operating expenses	140,000
Proceeds from sale of equipment	35,300	Interest paid	11,700
Proceeds from issuance of		Taxes paid	7,100
bonds payable	500,900	Dividends paid	59,800
Balance, Dec. 31	463,500

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 providedusedWhat are myby financing activities $ ___________________

$