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

1. A building with a book value of $408,000 was sold for $508,000.
2. Additional common stock was issued for $168,000.
3. Dristell purchased its own common stock as treasury stock at a cost of $79,000.
4. Land was acquired by issuing a 6%, 10-year, $758,000 note payable to the seller.
5. A dividend of $48,000 was paid to shareholders.
6. An investment in Fleet Corporations common stock was made for $128,000.
7. New equipment was purchased for $69,000.
8. A $94,000 note payable issued three years ago was paid in full.
9. A loan for $108,000 was made to one of Dristells 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.)