Net income was $474,000. Issued common stock for $71,000 cash. Paid cash dividend of $14,000. Paid $120,000 cash to settle a long-term notes payable at its $120,000 maturity value. Paid $119,000 cash to acquire its treasury stock. Purchased equipment for $85,000 cash. Use the above information to determine cash flows from financing activities. Note: Amounts to be deducted should be indicated with a minus sign.