The balance sheet data of Corinne Company at the end of 2022 and 2021 follow: Land worth $100 was acquired in exchange for common stock. par $100, during the year; all equipment purchased was with cash. Equipment costing $10 was sold for $4; book value of the equipment was $8 and the loss was reported as an ordinary item in net income. Cash dividends of $20 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, 2022, the net cash provided (used) by operating activities was