The following T$-$account is a summary of the Cash account of Blossom Company.

$\backslash$table$[[$Cash $($Summary Form$)],[$Balance$,$ Jan. $1,21,600,,],[$Receipts from customers,$982,800,$Payments for goods,$540,000],[$Dividends on stock investments,$16,200,$Payments for operating expenses,$378,000],[$Proceeds from sale of equipment,$97,200,$Interest paid,$27,000],[$Proceeds from issuance of$,,$Taxes paid,$21,600],[$bonds payable,$810,000,$Dividends paid,$108,000],[$Balance$,$ Dec. $31,853,200,,]]$

What amount of net cash provided $($used$)$ by financing activities should be reported in the statement of cash flows? $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Net cash by financing activities $