The balance sheet data of Sheffield Corp. at the end of $2021$ and $2020$ follow:

Land was acquired for $$198000$ in exchange for common stock, par $$198000,$ during the year; all equipment purchased was for cash.

Equipment costing $$24000$ was sold for $$6000$; book value of the equipment was $$18000$ 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 in the Retained Earnings account. In the statement of cash flows for the year ended

December $31,2021,$ for Sheffield Corp.:

The net cash provided $($used$)$ by investing activities was