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The following T - account is a summary of the Cash account of Blue Spruce Corp.. table [ [ Cash ( Summary Form )

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The following T-account is a summary of the Cash account of Blue Spruce Corp..
\table[[Cash (Summary Form)],[Balance, Jan. 1,7,100,,],[Receipts from customers,367,500,Payments for goods,207,400],[Dividends on stock investments,7,000,Payments for operating expenses,140,400],[Proceeds from sale of equipment,36,800,Interest paid,11,800],[Proceeds from issuance of bonds payabtere,499,200,Taxes paid,7,900],[,,Dividends paid,59,100],[Balance, Dec. 31,491,000,,]]
What amount of net cash provided (used) by financing activities should be reported in the statement of cash flows? (Shc decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g.(15,000).)
Net cash by financing activities $
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