Selected information from Green Co.'s accounting records and financial statements is as follows: Gain on sale of land$12,000 Proceeds from sales to...

Selected information from Green Co.'s accounting records and financial statements is as follows:

    Gain on sale of land$12,000 

Proceeds from sales to customers 21,800 

Purchase of Black, Inc. bonds (face amount $205,000) 367,000 

Amortization of bond discount 4,800 

Cash dividends declared 98,000 

Cash dividends paid 72,000 

Proceeds from sales of Green Co. common stock 157,000 

What are the net cash flows from financing activities that will be reported in the statement of cash flows?