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Hirshberg Corporation's comparative balance sheet appears below: Comparative Balance SheetEnding BalanceBeginning BalanceAssets:Current assets:Cash and cash equivalents$56,000$36,000Accounts receivable30,40036,000Inventory71,60066,000Total current assets158,000138,000Property, plant, and equipment372,000346,000Less accumulated depreciation194,000162,000Net property,

Hirshberg Corporation's comparative balance sheet appears below:

Comparative Balance SheetEnding BalanceBeginning BalanceAssets:Current assets:Cash and cash equivalents$56,000$36,000Accounts receivable30,40036,000Inventory71,60066,000Total current assets158,000138,000Property, plant, and equipment372,000346,000Less accumulated depreciation194,000162,000Net property, plant, and equipment178,000184,000Total assets$336,000$322,000Liabilities and stockholders' equity:Current liabilities:Accounts payable$31,600$27,000Accrued liabilities78,20066,000Income taxes payable59,60056,000Total current liabilities169,400149,000Bonds payable58,00086,000Total liabilities227,400235,000Stockholders' equity:Common stock44,50047,000Retained earnings64,10040,000Total stockholders' equity108,60087,000Total liabilities and stockholders' equity$336,000$322,000

The company's net income for the year was $30,000 and its cash dividends were $5,900. 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

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