Miller Ltd. engaged in the following cash transactions during 2020:

Proceeds from sale of land and building ....................... $176,000
Repurchase of company’s own shares ............................... 25,000
Purchase of land ................................................................... 44,000
Payment of cash dividends ................................................. 58,000
Purchase of equipment ....................................................... 35,000
Issuance of common shares ............................................. 140,000
Retirement of bonds payable ........................................... 200,000

Miller prepares financial statements in accordance with ASPE. Calculate the net cash provided (used) by investing activities.