Martinez Corporation engaged in the following cash transactions during 2014.

Sale of land and building	$182,530
Purchase of treasury stock	41,580
Purchase of land	37,900
Payment of cash dividend	89,590
Purchase of equipment	59,950
Issuance of common stock	153,490
Retirement of bonds	105,710

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).)

Martinez Corporation Statement of Cash Flows( Partial) For the Year 2014
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Purchase of LandPurchase of Treasury StockRetirement of BondsPurchase of EquipmentSale of Land and BuildingPayment of Cash DividendIssuance of Common Stock	$
Issuance of Common StockPayment of Cash DividendPurchase of LandRetirement of BondsPurchase of EquipmentSale of Land and BuildingPurchase of Treasury Stock
Issuance of Common StockSale of Land and BuildingRetirement of BondsPurchase of Treasury StockPurchase of EquipmentPurchase of LandPayment of Cash Dividend
Sale of Land and BuildingIssuance of Common StockPurchase of LandPurchase of Treasury StockPurchase of EquipmentPayment of Cash DividendRetirement of Bonds
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash	$