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The following T-account is a summary of the Cash account of Cuellar Company. Cash (Summary Form) Balance, Jan. 1 7,000 Receipts from customers 360,000 Payments

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The following T-account is a summary of the Cash account of Cuellar Company. Cash (Summary Form) Balance, Jan. 1 7,000 Receipts from customers 360,000 Payments for goods Dividends on stock investments 5,000 Payments for operating expenses Proceeds from sale of equipment 35,000 Interest paid Proceeds from issuance of Taxes paid bonds payable 499,000 Dividends paid Balance, Dec. 31 492,000 199,000 139,000 10,000 7,000 59,000 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 $

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