The balance sheet data of Bonita Industries at the end of 2021 and 2020 follow:

	2021			2020
Cash	$ 106000			$ 141000
Accounts receivable (net)	239000			178000
Inventory	279000			179000
Prepaid expenses	40000			107000
Buildings and equipment	362000			298000
Accumulated depreciationbuildings and equipment	(72000	)		(31000	)
Land	360000			159000
Totals	$1314000			$1031000
Accounts payable	$271000			$218000
Accrued expenses	47000			74000
Notes payablebank, long-term				157000
Mortgage payable	121000
Common stock, $10 par	842000			641000
Retained earnings (deficit)	33000			(59000	)
	$1314000			$1031000

Land was acquired for $201000 in exchange for common stock, par $201000, during the year; all equipment purchased was for cash. Equipment costing $23000 was sold for $6000; book value of the equipment was $17000 and the loss was reported as an ordinary item in net income. Cash dividends of $32000 were charged to retained earnings and paid during the year; the transfer of net income to retained earnings was the only other entry in the Retained Earnings account. In the statement of cash flows for the year ended December 31, 2021, for Bonita Industries: The net cash provided (used) by financing activities was