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 368,600 Payments for goods Dividends on stock investments 5,400 Payments for operating expenses Proceeds from sale of equipment 36,000 Interest paid Proceeds from issuance of Taxes paid bonds payable 499,200 Dividends paid Balance, Dec. 31 476,100 220,800 139,200 10,500 8,900 60,700 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 $