Martinez Corporation engaged in the following cash transactions during 2017

   Sale of land and building. $191,000
   Purchase of treasury stock.  40,000
   Purchase of land.                   37,000
   Payment of cash dividend      95,000
   Purchase of equipment.          53,000
   Issuance of common stock.     147,000
   Retirement of bonds                  100,000

Compute the net cash provided (used) by investing activities

Use the information presented for Martinez Corporation to compute the net cash used (provided) by financing activities