The following T-account is a summary of the cash account of Wildhorse Company. Cash (Summary Form) Balance, Jan. 1 5,600 Receipts from customers 254,800 Payments for goods 140,000 Dividends on stock investments 4,200 Payments for operating expenses 98,000 Proceeds from sale of equipment 25,200 Interest paid 7,000 Proceeds from issuance of Taxes paid 5,600 bonds payable 210,000 Dividends paid 28,000 Balance, Dec. 31 221,200 What amount of net cash provided (used) by financing activities should be reported in the statement of cash flows