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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. find out the net amount of cash provided by or used for financing activities for the year. (Omit the "tiny_mce_markerquot; sign in your response.)

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