Identify financing activity transactions.

BE$12\mathrm{.}3($LO $1),$ AP The following T$$account is a summary of the Cash account of Alixon Company.

Cash $($Summary Form$)$

Balance, Jan. $1$

$8,000$

Receipts from customers

$364,000$

Payments for goods

$200,000$

Dividends on stock investments

$6,000$

Payments for operating expenses

$140,000$

Proceeds from sale of equipment

$36,000$

Interest paid

$10,000$

$$

Taxes paid

$8,000$

Proceeds from issuance of bonds payable

$300,000$

Dividends paid

$40,000$

Balance, Dec. $31$

$316,000$

What amount of net cash provided $($used$)$ by financing activities should be reported in the statement of cash flows?