Selected information from Green Co.'s accounting records and financial statements is as follows:

Gain on sale of land	$	12,000
Proceeds from sales to customers		21,800
Purchase of Black, Inc. bonds (face amount $205,000)		367,000
Amortization of bond discount		4,800
Cash dividends declared		98,000
Cash dividends paid		72,000
Proceeds from sales of Green Co. common stock		157,000

What are the net cash flows from financing activities that will be reported in the statement of cash flows? (Enter net cash outflows with a minus sign.)