Flounder Ltd. engaged in the following cash transactions during 2023 Proceeds from sale of land and building $208,000 Repurchase of company's own shares 30,000 Purchase of land 49,000 Payment of cash dividends 61,000 Purchase of equipment 46,000 Issuance of common shares 157,000 Retirement of bonds payable 208,000 Flounder prepares financial statements in accordance with ASPE (a) Calculate the net cash provided (used) by financing activities, under ASPE. (Show amounts that decrease cash flow with either a sign eg-15,000 or in parenthesis es (15,000)) Net cash provided by financing activities $