Gold Rush Properties has hired you to prepare a statement of cash flows. Gold Rush's financial statements are provided below. BALANCE SHEET Cash Accounts receivable Inventory Property, plant, and equip. Accumulated depreciation 12/31/18 $408,000 360,000 384,000 12/31/17 $192,000 216,000 480,000 $608,000 (320,000) $960,000 (304,000) 288,000 $1,440,000 656,000 $1,544,000 Accounts payable Income taxes payable Bonds payable Common stock Retained earnings $176,000 352,000 360,000 216,000 336,000 $1.440,000 $96,000 "392,000 600,000 216.000 240,000 $1.544,000 $8,400,000 7.152.000 1,248,000 INCOME STATEMENT For the Year Ended 12/31/18 Sales revenue Cost of sales Gross profit Selling expenses Administrative expenses Income from operations Interest expense Income before taxes Income taxes Net income $590,000 202.000 792.000 456.000 72.000 384.000 96.000 $288.000 The following additional data were provided: 1. Dividends paid for the year 2018 were $192,000. During the year, equipment was sold for $240,000. This equipment cost $352,000 originally and had a book value of $288,000 at the time of sale. All depreciation expense is in the selling expense category 2. 3 The net cash provided (used) by financing activities in 2018 for Gold Rush is