The balance sheet data of Kohler Company at the end of 2021 and 2020 follow: Cash Accounts receivable (net) Inventory Prepaid expenses Buildings and equipment Accumulated depreciation-buildings and equipment Land Totals Accounts payable Accrued expenses Notes payable-bank, long-term Mortgage payable Common stock, $10 par Retained earnings (deficit) 2021 The net cash provided (used) by financing activities was $ 100000 240000 280000 40000 360000 (72000) 360000 $1308000 $272000 48000 120000 836000 32000 $1308000 2020 $ 140000 180000 180000 100000 300000 (32000) 160000 $1028000 $220000 72000 160000 636000 (60000) $1028000 Land was acquired for $200000 in exchange for common stock, par $200000, during the year: all equipment purchased was for cash. Equipment costing $20000 was sold for $8000; book value of the equipment was $16000 and the loss was reported as an ordinary item in net income. Cash dividends of $30000 were charged to retained earnings and paid during the year; the transfer of net income to retained earnings was the only other entry the Retained Earnings account. In the statement of cash flows for the year ended December 31, 2021, for Kohler Company: the net cash provided used by financing activities was