Use the information presented in BE5.14 for Martinez SA to compute the net cash provided (used) by financing activities.
Sale of land and building................................R$191,000
Purchase of treasury shares...................................40,000
Purchase of land...............................................37,000
Payment of cash dividend...................................95,000
Purchase of equipment.......................................53,000
Issuance of ordinary shares................................147,000
Retirement of bonds........................................100,000