Jean's Vegetable Market Had the Following Transactions During 2017

Jean's Vegetable Market had the following transactions during 2017:
1) Issued $50,000 of par value common stock for cash.
2) Repaid a 6 year note payable in the amount of $22,000.
3) Acquired land by issuing common stock of par value $50,000.
4) Declared and paid a cash dividend of $7,000.
5) Sold a long-term investment (cost $3,000) for cash of $6,000.
6) Acquired an investment in IBM stock for cash of $10,000.
What is the net cash provided by financing activities?

A) $21,000
B) $67,000
C) $28,000
D) $0