Stromboli's Market had the following transactions during 2020:

• Issued $60,000 of par value common stock for cash.
• Repaid a 6 year note payable in the amount of $15,000.
• Acquired land by issuing common stock of par value $50,000.
• Declared and paid a cash dividend of $21,000.
• Sold a long-term investment (cost $3,000) for cash of $6,000.
• Acquired an investment in IBM stock for cash of $20,000.

What is the net cash provided by financing activities?

a.$30,000

b.$24,000

c.$21,000

d.$4,000