During the year Company X recorded the transactions listed below. What amount would the company include in the financing section of the statement of cash flow?

Cash to retire bonds	$ 70,800
Proceeds from bond issuance	101,520
Cash for interest on bonds	8,760
Proceeds from sale of common stock of Company X	241,200
Proceeds from sale of common stock of Company Z	110,640
Cash to purchase common stock of Company X	97,800
Cash to purchase common stock of Company Y	122,040