The statements of financial position for Wildhorse Lear Corp. at the end of 2023 and 2022 are as follows: During 2023, land was acquired in exchange for common shares (which had a market value of $153000 at the time). All equipment purchased was for cash. Equipment costing $15000 was sold for $6000 cash; book value of the equipment at the time of sale was $12000, and the loss was included in net income. Cash dividends of $32500 were declared and paid during the year. Wildhorse adheres to ASPE and uses the indirect method when preparing the statement of cash flows. The cash provided by operating activities for calendar 2023 was $100000.$82000.$88000.$76000