Hirshberg Corporation's comparative balance sheet appears below:

Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Current assets:
Cash and cash equivalents	$	48,000		$	28,000
Accounts receivable		23,200			28,000
Inventory		62,800			58,000
Total current assets		134,000			114,000
Property, plant, and equipment		315,000			310,000
Less accumulated depreciation		178,000			146,000
Net property, plant, and equipment		137,000			164,000
Total assets	$	271,000		$	278,000
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	22,800		$	19,000
Accrued liabilities		68,600			58,000
Income taxes payable		50,800			48,000
Total current liabilities		142,200			125,000
Bonds payable		50,000			78,000
Total liabilities		192,200			203,000
Stockholders equity:
Common stock		35,200			39,000
Retained earnings		43,600			36,000
Total stockholders equity		78,800			75,000
Total liabilities and stockholders' equity	$	271,000		$	278,000

The company's net income for the year was $10,200 and its cash dividends were $2,600. It did not sell or retire any property, plant, and equipment during the year.

The company's net cash provided by (used in) investing activities is:

A $37,000

B $(27,000)

C $(5,000)

D $36,800