15. Sarriveau Corporation's most recent balance sheet appears below: Beginning Balance S 34 67 73 74 64 165 370 196 Comparative Balance Sheet Ending Balance Assets: Current assets: Cash and cash equivalents $ 31 Accounts receivable Inventory Total current assets 178 Property, plant, and equipment 456 Less accumulated depreciation 207 Net property, plant, and equipment 249 Total assets $ 427 Liabilities and stockholders' equity: Current liabilities: Accounts payable $ 49 Accrued liabilities Income taxes payable Total current liabilities Bonds payable 152 Total liabilities 246 Stockholders' equity: 174 S 339 S 56 94 24 100 200 300 30 Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equitv 35 146 181 S_427 39 $ 339 Net income for the year was $172. Cash dividends were $35. The company did not sell or retire any property, plant, and equipment during the year. The net cash provided by (used in) operating activities for the year was: A $183 B. $246 C. $(11) D. $161