Hirshberg Corporation's comparative balance sheet appears below. Comparative Balance Sheet Ending Balance Beginning Balance $ 51,000 25,900 66,100 143,000 362,000 184,000 178,000 $321,000 $ 31,000 31,000 61,000 123,000 341,000 152,000 189,000 $312,000 Assets: Current assets: Cash and cash equivalents Accounts receivable Inventory Total current assets Property, plant, and equipment Less accumulated depreciation Net property, plant, and equipment Total assets Liabilities and stockholders' equity: Current liabilities: Accounts payable Accrued liabilities Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity: Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $ 26,100 72,200 54,100 152,400 53,000 205,400 $ 22,000 61,000 51,000 134,000 81,000 215,000 40,000 75,600 115,600 $321,000 42,000 55,000 97,000 $312,000 The company's net income for the year was $25,900 and its cash dividends were $5,300. It did not sell or retire any property, plant, and equipment The company's net income for the year was $25,900 and its cash dividends were $5,300. 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