Cezar Corporation's comparative balance sheet appears below:

Cezar Corporation Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Current assets:
Cash and cash equivalents	$ 86,000	$ 52,000
Accounts receivable	38,800	42,000
Inventory	74,200	72,000
Total current assets	199,000	166,000
Property, plant, and equipment	546,500	520,000
Less accumulated depreciation	196,000	172,000
Net property, plant, equipment	350,500	348,000
Total assets	$549,500	$514,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 28,700	$ 32,000
Accrued liabilities	67,900	72,000
Income taxes payable	64,700	62,000
Total current liabilities	161,300	166,000
Bonds payable	97,300	92,000
Total liabilities	258,600	258,000
Stockholders' equity:
Common stock	48,000	52,000
Retained earnings	242,900	204,000
Total stockholders' equity	290,900	256,000
Total liabilities and stockholders' equity	$549,500	$514,000

The company did not dispose of any property, plant, and equipment during the year. Its net income for the year was $41,900 and its cash dividends were $3,000. The company did not retire any bonds payable or issue any common stock during the year. Its net cash provided by operating activities and net cash used in financing activities are:

	net cash provided by operating activities, $27,200; net cash used in financing activities,$1,700
	net cash provided by operating activities, $62,200; net cash used in financing activities,$1,700
	net cash provided by operating activities, $62,200; net cash used in financing activities,$8,300
	net cash provided by operating activities, $27,200; net cash used in financing activities,$8,300