The balance sheet data of Wheels ' n Tires at the end of 2021 and 2020 is as follows: Equipment was purchased for $21,000 in exchange for common stock, par $21,000, during the year; all other equipment purchased was for cash. Land was sold for $31,500. Cash dividends of $7,000 were declared and paid during the year. Instructions. For 2021, compute net cash provided (used) by: (a) Operating activities (indirect method) (b) Investing activities (c) Financing activities