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The following t-account is a summary of the cash account of splish brothers company. cash (summary form) balance, jan. 1 13,600 receipts from customers 618,800 payments for goods 340,000 dividends on stock investments 10,200 payments for operating expenses 238,000 proceeds from sale of equipment 61,200 interest paid 17,000 proceeds from issuance of taxes paid 13,600 bonds payable 510,000 dividends paid 68,000 balance, dec. 31 537,200 what amount of net cash provided (used) by financing activities should be reported in the statement of cash flows