21 Use the following information to calculate the net cash provided or used by financing activities. (a) Paid $31,600 cash to settle long-term notes payable at its $31,600 maturity value. (b) Acquired machinery for $13,800 cash. (c) Paid cash dividend of $14,800. (d) Net income was $11,800. (e) Issued common stock for $41,800 cash. Statement of Cash Flows (partial) Cash flows from financing activities $ 0