Sheffield Corp. had the following transactions during 2025 : 1. Issued $270000 of par value common stock for cash. 2. Recorded and paid salaries and wages expense of $113500. 3. Acquired land by issuing common stock valued at $100000. 4. Declared and paid a cash dividend of $16800. 5. Sold a land (cost $6000 ) for cash of $6000. 6. Recorded cash sales of $830000. 7. Bought inventory for cash of $334000. 8. Acquired equipment for cash of $47800. 9. Converted bonds payable to common stock in the amount of $1000000. 10. Repaid a 6-year note payable in the amount of $428000. What is the net cash provided (used) by financing activities? $798000.$253200.$(1174800).$(174800)