The balance sheet data of Coronado Industries at the end of 2021 and 2020 follow: 2021 2020 Cash $108000 $ 138000 Accounts receivable (net) Inventory Prepaid expenses 238000 182000 279000 179000 40000 100000 Buildings and equipment 362000 302000 Accumulated depreciation-buildings and equipment (73000 ) (34000 ) Land 362000 159000 Totals $1316000 $1026000 Accounts payable $271000 $222000 Accrued expenses 47000 73000 Notes payable-bank, long-term 148000 Mortgage payable 121000 Common stock, $10 par 846000 643000 Retained earnings (deficit) 31000 (60000) $1316000 $1026000 Land was acquired for $203000 in exchange for common stock, par $203000, during the year; all equipment purchased was for cash. Equipment costing $23000 was sold for $9000; book value of the equipment was $18000 and the loss was reported as an ordinary item in net income. Cash dividends of $29000 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 Coronado Industries: The net cash provided (used) by financing activities was $121000. $-0- $(56000). $(29000)