Cezar Corporation's comparative balance sheet appears below:

Cezar Corporation
	Ending Balance	Beginning Balance
Assets:
Current assets:
Cash and cash equivalents	$ 64,000	$ 41,000
Accounts receivable	26,500	31,000
Inventory	67,500	61,000
Total current assets	158,000	133,000
Property, plant, and equipment	425,000	410,000
Less accumulated depreciation	190,500	161,000
Net property, plant, equipment	234,500	249,000
Total assets	$392,500	$382,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 18,800	$ 21,000
Accrued liabilities	59,000	61,000
Income taxes payable	56,500	51,000
Total current liabilities	134,300	133,000
Bonds payable	85,200	81,000
Total liabilities	219,500	214,000
Stockholders' equity:
Common stock	34,000	41,000
Retained earnings	139,000	127,000
Total stockholders' equity	173,000	168,000
Total liabilities and stockholders' equity	$392,500	$382,000

The company did not dispose of any property, plant, and equipment during the year. Its net income for the year was $17,500 and its cash dividends were $5,500. The company did not issue any bonds payable or purchase any of its own 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, $46,300; net cash used in financing activities,$8,300net cash provided by operating activities, $46,300; net cash used in financing activities,$9,700net cash provided by operating activities, $34,000; net cash used in financing activities,$9,700net cash provided by operating activities, $34,000; net cash used in financing activities,$8,300