5. In preparing its cash flow statement for the year ended December 31, 2017, Cummings Co. collected the following data: Gain on sale of equipment Proceeds from sale of equipment Purchase of .., Inc bonds (par value $240,000) Amortization of bond discount Dividends declared Dividends paid Proceeds from sale of treasury stock (carrying amount $78, 000) $7,200 12,000 216,000 2,400 54,000 45, 600 90,000 Required: In its December 31, 2017 statement of cash flows, what amount should Cummings report as net cash used/provided by investing activities and what amount should be reported as net cash used/provided by financing activities