Dristell Incorporated had the following activities during the year (all transactions are for cash unless stated otherwise): a. A bullding with a book value of $420,000 was sold for $520,000. b. Additional common stock was issued for $180,000. c. Dristell purchased its own common stock as treasury stock at a cost of $85,000. d. Land was acquired by issuing a 6%,10year,$770,000 note payable to the sellet. e. A dividend of $60,000 was paid to shareholders. f. An investment in Fleet Corporation's common stock was made for $140,000. 9. New equipment was purchased for $75,000. h. A $100.000 note payable issued three years ago was paid in full. 1. A loan for $120,000 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.)