The following T-account is a summary of the Cash account of Cuellar Company. Cash (Summary Form) Balance, Jan. 1 7,400 Receipts from customers 369,100 Payments for goods 242,000 Dividends on stock investments 5,400 Payments for operating expenses 141,000 Proceeds from sale of equipment 35,900 Interest paid 11,500 Proceeds from issuance of Taxes paid 8,700 bonds payable 500,900 Dividends paid 61,000 Balance, Dec. 31 454,500 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 by financing activities $ $