9,000 E23.16B (LO 1,2) (Cash Provided by Operating, Investing, and Financing Activities) The balance sheet data of Wheels 'n Tires, Inc. at the end of 2020 and 2019 follow: 2020 2019 Cash $ 7,500 $ 10,000 Accounts receivable (net) 82,000 87,500 Merchandise inventory 86,000 81,000 Prepaid expenses 12,000 Equipment 170,000 145,000 Accumulated depreciation equipment (45,000) (36,000) Land 30,000 50,000 Total assets $339,500 $349,500 Accounts payable $ 44,500 $ 58,000 Accrued expenses 11,000 9,000 Notes payable-bank, short-term 50,000 Bonds payable 20,000 -0- Common stock, $1 par 181,000 160,000 Retained earnings 83,000 72,500 Total liabilities and shareholders' equity $339,500 $349,500 Equipment was purchased for $21,000 in exchange for common stock, par $21,000, during the year; all other equipment pur- chased was for cash. Land was sold for $31,500. Cash dividends of $7,000 were declared and paid during the year. Instructions Compute net cash provided (used) by: (a) operating activities. (b) investing activities. (c) financing activities