Martinez SA engaged in the following cash transactions during 2022.

Sale of land and building ........................... R$191,000
Purchase of treasury shares ............................ 40,000
Purchase of land ............................................... 37,000
Payment of cash dividend ............................... 95,000
Purchase of equipment ................................... 53,000
Issuance of ordinary shares .......................... 147,000
Retirement of bonds ...................................... 100,000

Compute the net cash provided (used) by investing activities.