Dristell Incorporated had the following activities during the year (all transactions are for cash unless stated otherwise): a. A buliding with a book value of $403,000 was sold for $503,000. b. Additional common stock was issued for $163,000. c. Dristell purchased its own common stock as treasury stock at a cost of $76,500. d. Land was acquired by issuing a 6%,10-year, $753,000 note payable to the seller. e. A dividend of $43,000 was pald to shareholders. f. An investment in Fleet Corporation's common stock was made for $123,000. g. New equipment was purchased for $66,500 h. A $91,500 note payable issued three years ago was pald in full. i. A loan for $103,000 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 indicoted with a minus sign.)