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Dristell Incorporated had the following activities during the year (all transactions are for cash unless stated otherwise): a. A building with a book value of $407,000 was sold for $507,000. b. Additional common stock was issued for $167,000. c. Dristell purchased its own common stock as treasury stock at a cost of $78,500. d. Land was acquired by issuing a 6%,10-year, $757,000 note payable to the seller. e. A dividend of $47,000 was paid to shareholders. f. An investment in Fleet Corporation's common stock was made for $127,000. g. New equipment was purchased for $68,500. h. A $93,500 note payable issued three years ago was paid in full. i. A loan for $107,000 was made to one of Dristell's suppliers. The supplier plans to repay Dristell this amount plus 10% interes 18 months. Required: Calculate net cash flows from financing activities. (Cash outflows should be indicated with a minus sign.)