Brief Exercise 17-3 The following T-account is a summary of the Cash account of Cuellar Company.
| Cash (Summary Form) |
| Balance, Jan. 1 |
7,200 |
|
|
| Receipts from customers |
362,600 |
Payments for goods |
230,600 |
| Dividends on stock investments |
6,700 |
Payments for operating expenses |
140,000 |
| Proceeds from sale of equipment |
35,300 |
Interest paid |
11,700 |
| Proceeds from issuance of |
|
Taxes paid |
7,100 |
| bonds payable |
500,900 |
Dividends paid |
59,800 |
| Balance, Dec. 31 |
463,500 |
|
|
What 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).)