The following T-account is a summary of the cash account of Sweet Acacia Industries. Cash (Summary Form) Balance, Jan. 1 9,600 Receipts from customers 436,800 Payments for goods 240,000 Dividends on stock investments 7,200 Payments for operating expenses 168,000 Proceeds from sale of equipment 43,200 Interest paid 12,000 Proceeds from issuance of Taxes paid 9,600 bonds payable 360,000 Dividends paid 48,000 Balance, Dec. 31 379,200 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 $