The following T-account is a summary of the cash account of Sheffield Company. Cash (Summary Form) Balance, Jan. 1 4,800 Receipts from customers 218,400 Payments for goods 120,000 Dividends on stock investments 3,600 Payments for operating expenses 84,000 Proceeds from sale of equipment 21,600 Interest paid 6,000 Proceeds from issuance of Taxes paid 4,800 bonds payable 180,000 Dividends paid 24,000 Balance, Dec. 31 189,600 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 $