Brief Exercise 17-3 The following T-account is a summary of the Cash account of Cuellar Company. Cash (Summary Form) Balance, Jan. 1 7,500 Receipts from customers 364,300 Payments for goods 206,600 Dividends on stock investments 6,900 Payments for operating expenses 140,800 Proceeds from sale of equipment 35,200 Interest paid 10,500 Proceeds from issuance of Taxes paid 8,600 bonds payable 499,300 Dividends paid 60,800 Balance, Dec. 31 485,900 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).)