Kingbird Corporation engaged in the following cash transactions during 2020. Sale of land and building $183,720 Purchase of treasury stock 49,600 Purchase of land 47,000 Payment of cash dividend 88,900 Purchase of equipment 62,500 Issuance of common stock 147,300 Retirement of bonds 105,700 Compute the net cash used (provided) by financing activities. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) KINGBIRD CORPORATION Statement of Cash Flows (Partial)