Flounder Ltd. engaged in the following cash transactions during 2020:

Proceeds from sale of land and building	$215,000
Repurchase of companys own shares	30,000
Purchase of land	51,000
Payment of cash dividends	59,000
Purchase of equipment	45,000
Issuance of common shares	153,000
Retirement of bonds payable	204,000

Flounder prepares financial statements in accordance with ASPE. Calculate the net cash provided (used) by investing activities.