Martinez Corporation engaged in the following cash transactions during 2012.
Sale of land and building $186,710
Purchase of treasury stock 42,130
Purchase of land 39,130
Payment of cash dividend 88,940
Purchase of equipment 58,990
Issuance of common stock 154,560
Retirement of bonds 102,600
Compute the net cash used (provided) by financing activities. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)