Your answer is partially correct.

Sheffield Corporation, which follows IFRS and chooses to classify dividends paid as financing activities and interest paid as operating activities on the statement of cash flows, had the following activities in $2023$:

Paid $$864,000$ of accounts payable.

Paid $$12,000$ of bank loan interest.

Issued common shares for $$206,000.$

Paid $$181,000$ in dividends $($charged to retained earnings$).$

Collected $$151,000$ in notes receivable.

Issued $$414,000$ of bonds payable.

Paid $$19,600$ on bank loan principal.

Issued a stock dividend in the amount of $$10,000.$

Received $$5,500$ in interest from an investment in bonds.

Purchased the corporation's own shares at a cost of $$59,000.$

Calculate the amount that Sheffield should report as net cash provided $($used$)$ by financing activities in its $2023$ statement of cash flows. $($Show amounts that decrease cash flow with either a negative sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Net cash financing activities $