A corporation had the following transactions during 2017:\ 1. Issued $70,000 of par value common stock for cash.\ 2. Repaid a 6 year note payable in the amount of $18,000.\ 3. Acquired land by issuing common stock of par value $75,000.\ 4. Declared and paid a cash dividend of $11,000.\ 5. Sold a long-term investment (cost $3,000) for cash of $6,000.\ 6. Acquired an investment in IBM stock for cash of $10,000.\ What is the net cash provided by financing activities?\ a. $46,000\ b. $67,000\ c. $28,000\ d. $0