The following T-account is a summary of the Cash account of Cuellar Company. Cash (Summary Form) Balance, Jan. 1 Receipts from customers Dividends on stock investments Proceeds from sale of equipment Proceeds from issuance of bonds payable Balance, Dec. 31 8,500 362,500 Payments for goods 6,800 Payments for operating expenses 36,400 Interest paid Taxes paid 499,400 Dividends paid 438,300 255.900 140,600 11,700 7,200 59.900 VVhat amount of net cash provided (used) by financing activities should be reported in the statement of cash flows? (Show amount that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Net cash by financing activities