Net income was $467,000. Issued common stock for $78,000 cash. Paid cash dividend of $17,000. Paid $110,000 cash to settle a long-term notes payable at its $110,000 maturity value. Paid $124,000 cash to acquire its treasury stock. Purchased equipment for $92,000 cash. Use the above information to determine cash flows from financing activities. Note: Amounts to be deducted should be indicated with a minus sign