Sandhill SA engaged in the following cash transactions during 2022. Sale of land and building R$164,260 Purchase of treasury shares 34,400 Purchase of land 31,820 Payment of cash dividend 81,700 Purchase of equipment 45,580 Issuance of ordinary shares 126,420 Retirement of bonds 86,000 Compute the net cash used (provided) by financing activities. (Show amounts that decrease cash flows with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).) SANDHILL SA Statement of Cash Flows (Partial) > < > R$ R$