During 2023 , land was acquired in exchange for common shares (which had a market value of $151000 at the time). All equipment purchased was for cash. Equipment costing $16000 was sold for $8500 cash; book value of the equipment at the time of sale was $13500, and the loss was included in net income. Cash dividends of $32500 were declared and paid during the year. Blossom adheres to ASPE and uses the indirect method when preparing the statement of cash flows. The cash provided by (used in) financing activities was $(32500).$90000.$0.$(62000)