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

Brief Exercise 17-3 The following T-account is a summary of the Cash account of Cuellar Company Cash (Summary Form) Balance, Jan. 1 Receipts from customers 361,100 Payments for goods 244,100 Proceeds from sale of equipment 36,700 Interest paid Proceeds from issuance of 11,300 8,800 60,200 Taxes paid bonds payable Balance, Dec. 31 499,100 Dividends paid 447,400 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, Net cash by financing activities s