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