In preparing its cash flow statement for the year ended December 31, 2021, Green Co. Gathered the following data: Gain on sale of land $ 12,400 Proceeds from sale of land 21,200 Purchase of Black, Inc. , bonds (face value $225,000) 362,000 Amortization of bond discount 4,200 Cash dividends declared 94,000 Cash dividends paid 77,000 Proceeds from sales of Green Co. Common stock 151,000 In its December 31, 2021, statement of cash flows, what amount should Green report as net cash from financing activities