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 customers21,800

Purchase of Black, Inc. bonds (face amount $205,000)367,000

Amortization of bond discount4,800

Cash dividends declared98,000

Cash dividends paid72,000

Proceeds from sales of Green Co. common stock157,000

What are the net cash flows from financing activities that will be reported in the statement of cash flows?