Pina Products, Inc. engaged in the following cash transactions during 2025: Sale of land and office building $319,000 Purchase of treasury stock 48,000 Purchase of land 37,000 Sale of office equipment 15,000 Purchase of office equipment 56,000 Issuance of common stock 182,000 Retirement of bonds 115,000 Collection of loan to CEO 15,000 Payment of declared dividends 8,000

Compute the net cash provided (used) by investing activities. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)