Vaughn Manufacturing had the following transactions during 2017: Issued $272500 of par value common stock for cash. Recorded and paid wages expense of $130800. Acquired land by issuing common stock of par value $109000. Declared and paid a cash dividend of $21800. Sold a long-term investment (cost $6540) for cash of $6540. Recorded cash sales of $872000. Bought inventory for cash of $348800. Acquired an investment in Zynga stock for cash of $45780. Converted bonds payable to common stock in the amount of $1090000. Repaid a 6-year note payable in the amount of $479600. What is the net cash provided by financing activities? $(228900). $250700. $861100. $1318900