Jean's Vegetable Market had the following transactions during 2014:

1) Issued $50,000 of par value common stock for cash.

2) Repaid a 6 year note payable in the amount of $22,000.

3) Acquired land by issuing common stock of par value $50,000.

4) Acquired land by issuing common stock of par value $50,000.

5) Declared and paid a cash dividend of $7,000.

6) Sold a long-term investment (cost $3,000) for cash of $6,000.

7) Acquired an investment in IBM stock for cash of $10,000

What is the net cash provided by financing activities?

A) $0

B) $21,000

C) $28,000

D) $67,000