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table [ [ Cash ( Summary Form ) ] , [ Balance , Jan. 1 , 8 , 0 0 0 , , ]

\table[[Cash (Summary Form)],[Balance, Jan. 1,8,000,,],[Receipts from customers,364,000,Payments for goods,200,000],[Dividends on stock investments,6,000,Payments for operating expenses,140,000],[Proceeds from sale of equipment,36,000,Interest paid,10,000],[Proceeds from issuance of bonds payable,300,000,Taxes paid,8,000],[,,Dividends paid,40,000],[Balance, Dec. 31,316,000,,]]
What amount of net cash provided (used) by financing activities should be reported in the statement of cash flows? (Show amount that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g.).)
Net cash by financing activities $
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