Compute the net cash used (provided) by financing activities, Cost Accounting

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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).)

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