The following financial information is available for Dewitt Company: 20X5 20X4 Cash and cash equivalents $ 27,000 $22,500 Accounts receivable 37,500 33,000 Buildings 162,000 67,500 Accumulated depreciation (30,000) (24,000) Land 45,000 30,000 $241,500 $129,000 Accounts payable $39,000 $33,000 Long-term notes payable 75,000 30,000 Common stock 75,000 45,000 Retained earnings 52,500 21,000 $241,500 $129,000 Additional information: Net income for 20X5 was $40,000. No buildings were sold during 20X5. All building purchases made during 20X5 were made withcash. Note: The end-of-year data are in the LEFT column. What was the net cash provided by (used in) financing activities? $30,000 common stock $61,500 change in common stock + change in R/E $66,500 $75,000 common stock and long term notes payable