Coronado Industries reported net income of $87600 for the year ended December 31, 2021. Included in net income were depreciation expense of $17000 and a gain on sale of equipment of $4000. The equipment had an historical cost of $79400 and accumulated depreciation of $48300. Each of the following accounts increased during 2021: Land $11600 Prepaid rent $14000 Available-for-sale securities $2000 Bonds payable $9600 What is the amount of cash provided by or used by investing activities for Coronado Industries for the year ended December 31, 2021? $23500 $33100 $21500 ($9600) SUPPORT