Marigolds Vegetable Market had the following transactions during 2017: 1. Issued $54000 of par value common stock for cash. 2. Repaid a 6 year note payable in the amount of $20000. 3. Acquired land by issuing common stock of par value $54000. 4. Declared and paid a cash dividend of $7100. 5. Sold a long-term investment (cost $2800) for cash of $5600. 6. Acquired an investment in IBM stock for cash of $10100. What is the net cash provided by financing activities?

(A) $0

(B) $26900

(C) $71200

(D) $34000