Current Attempt in Progress

The following T$-$account is a summary of the cash account of Kingbird Company.

$\backslash$table$[[$Cash $($Summary Form$)],[$Balance$,$ Jan. $1,7,200,,],[$Receipts from customers,$327,600,$Payments for goods,$180,000],[$Dividends on stock investments,$5,400,$Payments for operating expenses,$126,000],[$Proceeds from sale of equipment,$32,400,$Interest paid,$9,000],[$Proceeds from issuance of$,,$Taxes paid,$7,200],[$bonds payable,$270,000,$Dividends paid,$36,000],[$Balance$,$ Dec. $31,284,400,,]]$

What amount of net cash provided $($used$)$ by financing activities should be reported in the statement of cash flows? $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Net cash $$ by financing activities $ $$

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