Shepherd Industries had the following cash flows by major categories during the current year

Shepherd Industries had the following cash flows by major categories during the current year:


Cash provided by:
Receipts from customers $ 560,000
Sale of bonds 400,000
Sale of treasury stock 34,000
Interest and dividends received 56,000
Sale of equipment (at a $56,000 loss) 236,000
Cash used for:
Payments to employees $ 135,000
Payments to purchase inventory 190,000
Dividends on common stock 60,000
Purchase of treasury stock 20,000
Interest expense 78,000

a.
Calculate the net amount of cash provided by or used for financing activities for the year. (Omit the "$" sign in your response.)

Net Cash financing activities $