Brief Exercise 5-15

Sunland Corporation engaged in the following cash transactions during 2017.

Sale of land and building		$187,600
Purchase of treasury stock		40,100
Purchase of land		41,300
Payment of cash dividend		89,600
Purchase of equipment		59,400
Issuance of common stock		147,900
Retirement of bonds		110,000

Compute the net cash used (provided) by financing activities. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)