Brief Exercise 5-15 Partial Cah Flow Statement

Martinez Corporation engaged in the following cash transactions during 2014.

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

Compute the net cash used (provided) by financing activities. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash

Retirement of Bonds Payment of Cash Dividend Purchase of Land Sale of Land and Building Issuance of Common Stock Purchase of Treasury Stock Purchase of Equipment