The following summary transactions occurred during the year for Petunia.

Cash received from:

Collections from customers $$387,000$

Interest on notes receivable $9,500$

Collection of notes receivable $57,000$

Sale of investments $37,000$

Issuance of notes payable $107,000$

Cash paid for:

Purchase of inventory $167,000$

Interest on notes payable $8,500$

Purchase of equipment $92,000$

Salaries to employees $97,000$

Payment of notes payable $28,500$

Dividends to shareholders $1,000$

Required:

Calculate net cash flows from financing activities.