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

A building with a book value of $$412,000$ was sold for $$512,000.$

Additional common stock was issued for $$172,000.$

Dristell purchased its own common stock as treasury stock at a cost of $$81,000.$

Land was acquired by issuing a $6\%,10-$year, $$762,000$ note payable to the seller.

A dividend of $$52,000$ was paid to shareholders.

An investment in Fleet Corporation$$s common stock was made for $$132,000.$

New equipment was purchased for $$71,000.$

A $$96,000$ note payable issued three years ago was paid in full.

A loan for $$112,000$ was made to one of Dristell$$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.$)$