. The balance sheet data of Kohler Company at the end of 2020 and 2019 follow: Additional information relating to 2020 activities are presented below. Land was acquired for $200,000 in exchange for common stock, par $200,000, during the year; all equipment purchased was for cash. Equipment costing $20,000 was sold for $8,000; book value of the equipment was $16,000 and the loss was reported as an ordinary item in net entry in the Retained Earnings account. In the statement of cash flows for the year ended December 31 , 2020 , for Kohler Company, the net cash provided (used) by financing activities was