The balance sheet data of Novak Company at the end of 2025 and 2024 follow. Land was acquired for $29,400 in exchange for common stock, par $29,400, during the year; all equipment purchased was for cash. Equipment costing $13,000 was sold for $3,000 : book value of the equipment was $5,900. Cash dividends of $9,900 were declared and paid during the year. Compute net cash provided (used) by: (Show amounts that decrease cosh flow with either a-sign es:-12,000 or in parenthesis e3. (12,000)