Brief Exercise 17-3 The following T-account is a summary of the Cash account of Cuellar Company. Cash (Summary Form) Balance, Jan. 1 8,200 Receipts from customers 361,100 Payments for goods 244,100 Dividends on stock investments 6,200 Payments for operating expenses 139,500 Proceeds from sale of equipment 36,700 Interest paid 11,300 Proceeds from issuance of Taxes paid 8,800 bonds payable 499,100 Dividends paid 60,200 Balance, Dec. 31 447,400 What amount of net cash provided (used) by financing activities should be reported in the statement of cash flows?