The following additional data were provided: 1. Dividends for the year 2022 were $201000. 2. During the year, equipment was sold for $238000. This equipment cost $354000 originally and had a book value of $286000 at the time of sale. The loss on sale was incorrectly charged to cost of sales. 3. All depreciation expense is in the selling expense category. The net cash provided (used) by financing activities is $48000.$201000.$(441000)$(244000) The following additional data were provided: 1. Dividends for the year 2022 were $201000. 2. During the year, equipment was sold for $238000. This equipment cost $354000 originally and had a book value of $286000 at the time of sale. The loss on sale was incorrectly charged to cost of sales. 3. All depreciation expense is in the selling expense category. The net cash provided (used) by financing activities is $48000.$201000.$(441000)$(244000)