Practice Brief Exercise 01 The following T-account is a summary of the Cash account of Pina Colada Corp.. Cash (Summary Form) Balance, Jan. 1 8,800 Receipts from customers 365,700 Payments for goods Dividends on stock investments 7,000 Payments for operating expenses Proceeds from sale of equipment 36,800 Interest paid Proceeds from issuance of Taxes paid bonds payable 501,000 Dividends paid Balance, Dec. 31 422,000 278,500 140,600 10,100 9,000 59,100 What amount of net cash provided (used) by financing activities should be reported in the statement -15,000 or in parenthesis e.g. (15,000).) Net cash by financing activities $ to search cer