The balance sheet data of Sheffield Company at the end of 2020 and 2019 are shown below. Land was acquired for $31,100 in exchange for common stock, par $31,100, during the year; all equipment purchased was for cash. Equipment costing $12,900 was sold for $3,000; book value of the equipment was $5,900. Cash dividends of $10,100 were declared and paid during the year. Compute net cash provided (used) by: (Show amounts that decrease cash flow with either a - signeg 12,000 or in parenthesis esh12,000).)