In preparing a company's statement of cash flows for the most recent year, the following information is available: loss on sale of equipment 35,461, purchase of machinery 113,252, proceeds from sale of equipment 123,326, repayment of outstanding bonds 87,593, purchase treasury stock 70,902, issue common stock 109,670, purchase land 43,761, increase in accounts receivable during the year 17,415, decrease in accounts payable for the year 50,701, payment of cash dividend 20,443. What is the net cash flows from financing activities for the year?

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