The following T-account is a summary of the cash account of Kingbird Company 7,200 Cash (Summary Form) Balance, Jan. 1 Receipts from customers 327,600 Payments for goods 180,000 Dividends on stock investments 5,400 Payments for operating expenses 126,000 Proceeds from sale of equipment 32,400 Interest paid 9,000 Proceeds from issuance of Taxes paid 7,200 bonds payable 270,000 Dividends paid 36,000 Balance, Dec. 31 284,400 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 $