Marin SA engaged in the following cash transactions during 2022.

Sale of land and building R$160,440

Purchase of treasury shares 33,600

Purchase of land 31,080

Payment of cash dividend 79,800

Purchase of equipment 44,520

Issuance of ordinary shares 123,480

Retirement of bonds 84,000

Compute the net cash used (provided) by financing activities. (Show amounts that decrease cash flows with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) MARIN SA Statement of Cash Flows (Partial) For the Year Ended December 31, 2022 Cash Flows from Financing Activities Sale of Land and Building R$ 160,440 Purchase of Treasury Shares -33,600 Purchase of Land -31,080 Purchase of Equipment -44,520 Net Cash Provided by Financing Activities R$ 51,240