Need Help on the Net Cash Provided by financing activities!!

Your answer is partially correct. The following T-account is a summary of the cash account of Blue Spruce Company. Cash (Summary Form) Balance, Jan. 1 10,400 Receipts from customers 473,200 Payments for goods Dividends on stock investments 7,800 Payments for operating expenses Proceeds from sale of equipment 46,800 Interest paid Proceeds from issuance of Taxes paid bonds payable 390,000 Dividends paid Balance, Dec. 31 410,800 260,000 182,000 13,000 10,400 52,000 What amount of net cash provided (used) by financing activities should be reported in the statement of cash flows? (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Net cash provided by financing activities $ 314600