Hirshberg Corporation's comparative balance sheet appears below:

Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Current assets:
Cash and cash equivalents	$ 41,000	$ 21,000
Accounts receivable	16,900	21,000
Inventory	55,100	51,000
Total current assets	113,000	93,000
Property, plant, and equipment	344,000	331,000
Less accumulated depreciation	164,000	132,000
Net property, plant, and equipment	180,000	199,000
Total assets	$ 293,000	$ 292,000
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$ 15,100	$ 12,000
Accrued liabilities	60,200	51,000
Income taxes payable	43,100	41,000
Total current liabilities	118,400	104,000
Bonds payable	58,500	71,000
Total liabilities	176,900	175,000
Stockholders equity:
Common stock	28,900	32,000
Retained earnings	87,200	85,000
Total stockholders equity	116,100	117,000
Total liabilities and stockholders' equity	$ 293,000	$ 292,000

The company's net income for the year was $3,400 and its cash dividends were $1,200. 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:

Multiple Choice

$(13,000)

$45,000

$36,100

$(19,000)