Preparing the Cash Flow from Financing Activities Section

Gomez Corp. reported the following items for the year ended December 31.

Item	Dec 31
Purchased an investment in debt securities (long-term) for cash	$ 54,000
Sold equipment for cash, previously used in operations	45,000
Paid cash for dividends	18,000
Issued common stock for cash	180,000
Retired a 10-year bond payable by repaying the face value at maturity	144,000
Sold investment in equity securities (held for one-year)	19,800
Borrowed cash by signing a nine-month note payable	27,000
Extended a loan to a customer for a building expansion	14,400

Note: Use a negative sign to indicate a cash outflow.

Calculate net cash from financing activities for the year ended December 31.