Cezar Corporation's comparative balance sheet appears below:

Cezar Corporation
	Ending Balance	Beginning Balance
Assets:
Current assets:
Cash and cash equivalents	$ 76,000	$ 47,000
Accounts receivable	33,900	37,000
Inventory	72,200	67,000
Total current assets	182,100	151,000
Property, plant, and equipment	491,500	470,000
Less accumulated depreciation	193,500	167,000
Net property, plant, equipment	298,000	303,000
Total assets	$480,100	$454,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 24,200	$ 27,000
Accrued liabilities	61,800	67,000
Income taxes payable	59,200	57,000
Total current liabilities	145,200	151,000
Bonds payable	91,700	87,000
Total liabilities	236,900	238,000
Stockholders' equity:
Common stock	42,000	47,000
Retained earnings	201,200	169,000
Total stockholders' equity	243,200	216,000
Total liabilities and stockholders' equity	$480,100	$454,000

The company did not dispose of any property, plant, and equipment during the year. Its net income for the year was $34,500 and its cash dividends were $2,300. 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, $53,100; net cash used in financing activities,$7,000

net cash provided by operating activities, $29,600; net cash used in financing activities,$7,000

net cash provided by operating activities, $53,100; net cash used in financing activities,$2,600

net cash provided by operating activities, $29,600; net cash used in financing activities,$2,600