Dristell Incorporated had the following activities during the year $($all transactions are for cash unless

stated otherwise$)$:

a$.$ A building with a book value of $$406,000$ was sold for $$506,000.$

b$.$ Additional common stock was issued for $$166,000.$

c$.$ Dristell purchased its own common stock as treasury stock at a cost of $$78,000.$

d$.$ Land was acquired by issuing a $6\%,10-$year, $$756,000$ note payable to the seller.

e$.$ A dividend of $$46,000$ was paid to shareholders.

f$.$ An investment in Fleet Corporation's common stock was made for $$126,000.$

g$.$ New equipment was purchased for $$68,000.$

h$.$ A $$93,000$ note payable issued three years ago was paid in full.

i$.$ A loan for $$106,000$ was made to one of Dristell's suppliers. The supplier plans to repay Dristell 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.$)$