Company A had the following activities during the year $($all transactions are for cash unless stated otherwise$)$:

a$.$ A building with a book value of $$417,000$ was sold for $$517,000.$

b$.$ Additional common stock was issued for $$177,000.$

c$.$ Company A purchased its own common stock as treasury stock at a cost of $$83,500.$

d$.$ Land was acquired by issuing a $6\%,10-$year, $$767,000$ note payable to the seller.

e$.$ A dividend of $$57,000$ was paid to shareholders.

f$.$ An investment in Company B$\text{'}$s common stock was made for $$137,000.$

g$.$ New equipment was purchased for $$73,500.$

h$.$ A $$98,500$ note payable issued three years ago was paid in full.

i$.$ A loan for $$117,000$ was made to one of Company A$\text{'}$s suppliers. The supplier plans to repay Company A this amoun interest within $18$ months.

Required:

Calculate net cash flows from financing activities. $($Cash outflows should be indicated with a minus sign.$)$

$\backslash$table$[[$COMPANY A$],[$Statement of Cash Flows $($partial$)],[$For the Year Ended December $31,2024],[$Cash flows from financing activities:,$],[,],[,],[,]]$