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 $401,000 was sold for $501,000. b. Additional common stock was issued for $161,000. c. Dristell purchased its own common stock as treasury stock at a cost of $75,500. d. Land was acquired by issuing a 6%,10-year, $751,000 note payable to the seller. e. A dividend of $41,000 was paid to shareholders, f. An investment in Fleet Corporation's common stock was made for $121,000. 9. New equipment was purchased for $65,500. h. A $90,500 note payable issued three years ago was paid in full. 1. A loan for $101,000 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.)