calculate net cash flows from financing activities

Dristell Incorporated had the following activities during the year (all transactions are for cash untess stated otherwise): a. A bullding with a book value of $402,000 was sold for $502,000. b. Additional common stock was issued for $162.000 c. Dristell purchased its own common stock as treasury stock at a cost of $76,000. d. Land was acquired by issuing a 6%,10-year, $752.000 note payable to the seller. e. A dividend of $42,000 was paid to sharehoiders. f. An investment in Fleet Corporation's common stock was made for $122,000. 9. New equipment was purchased for $66,000. h. A $91,000 note payable issued three years ago was pald in full. 1. A loan for $102,000 was made to one of Dristell's suppliers. The supplier plans to repay Distell this amount plus 10% interest within 18 months. Required: Calculate net cash flows from financing activitiess (Cosh outflows should be indicated with a minus sign.)