1/1/ Joan KO 60 62.000 14.000 ca 6.3.2 40.000 17.000 40.000 0.000 113.000 76.000 Egulament Aceited Dereito 10.000 16.000 07.000 Liabilities and Stock Holders Coulty 6.000 Accounts Payable Bonds Payable Common Stock 15.000 7.000 9.000 (12.000 19.000 145.000 115,000 55.000 30.000 9.000 Retained Earnings 64,000 Additional information: a. Net income for 2021 is $18.000. b. Cash dividends of $9,000 were declared and paid in 2021 c Land was purchased for $23.000 cash. d. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $8,000 cash. e Equipment was acquired for $31.000 cash. 1. Depreciation expense for the year was $4,000. 8. Bonds payable were retired at their face value. h. Common stock was sold for cash. Calculate the Cash Flows Provided by (Used by) Financing Activities