a$.$ Net income was $$477,000.$

b$.$ Issued common stock for $$76,000$ cash.

c$.$ Paid cash dividend of $$17,000.$

d$.$ Paid $$105,000$ cash to settle a long$-$term notes payable at its $$105,000$ maturity value.

e$.$ Paid $$124,000$ cash to acquire its treasury stock.

f$.$ Purchased equipment for $$92,000$ cash.

Use the above information to determine cash flows from financing activities.

Note: Amounts to be deducted should be indicated with a minus sign.