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The following T - account is a summary of the Cash account of Sheridan Company. table [ [ Cash ( Summary Form ) ]

The following T-account is a summary of the Cash account of Sheridan Company.
\table[[Cash (Summary Form)],[Balance, Jan. 1,8,100,,],[Receipts from customers,362,500,Payments for goods,297,400],[Dividends on stock investments,5,500,Payments for operating expenses,139,600],[Proceeds from sale of equipment,35,600,Interest paid,12,000],[Proceeds from issuance of,,Taxes paid,7,200],[bonds payable,499,900,Dividends paid,60,100],[Balance, Dec. 31,395,300,,]]
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.(15,000).)
Net cash b) $nancing activities $
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