The following T-account is a summary of the cash account of Blue Spruce Company.

Cash (Summary Form)
Balance, Jan. 1	10,400
Receipts from customers	473,200	Payments for goods	260,000
Dividends on stock investments	7,800	Payments for operating expenses	182,000
Proceeds from sale of equipment	46,800	Interest paid	13,000
Proceeds from issuance of		Taxes paid	10,400
bonds payable	390,000	Dividends paid	52,000
Balance, Dec. 31	410,800

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 provided used by financing activities $ enter a dollar amount