The following T-account is a summary of the Cash account of Sheridan Company. Balance, Jan. 1 Cash (Summary Form) 8,100 364,200 Payments for goods Receipts from customers 244,000 Dividends on stock investments 5,200 Payments for operating expenses 139,500 Proceeds from sale of equipment 36,400 Interest paid 11,100 Proceeds from issuance of Taxes paid 8,600 bonds payable 500,500 Dividends paid 60,100 Balance, Dec. 31 451,100 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 eg.-15,000 or in parenthesis e.g. (15,000).) Net cash by financing activities