Company A had the folowing activities during the year (all transactions are for cash unless stated otherwise): a. A building with a book value of $403,000 was sold for $503,000. b. Additional common stock was issued for $163.000. c. Company A purchased its own common stock as treasury stock at a cost of $76.500. d. Land was ocquired by issulng a 6%,10-year, $753,000 note payable to the seller. e. A dividend or $43,000 was paid to shareholders. f. An investment in Company B's common stock was made for $123,000. 9. New equipment was purchased for $66,500. h. A $91,500 note payable issued three years ago was paid in full. LA loan for $103,000 was made to one of Company As suppliers. The supplier plans to repay Company A this amount plus 10% interest within 18 months. Required: Calculate net cash flows from financing activities. (Cash outflows should be indicated with a minus sign.)