24 Krech Corporation's comparative balance sheet appears below: Comparative Balance Sheet Ending Balance Beginning Balance $ 44,000 24,500 84,000 14,600 167,100 530,000 265,000 265,000 $432,100 $ 31,800 33,000 75,500 11,300 151,600 510,000 229,500 280,500 $432,100 Assets: Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Total current assets Property, plant, and equipment Less accumulated depreciation Net property, plant, and equipment Total assets Liabilities and stockholders' equity: Current liabilities: Accounts payable Accrued liabilities Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity: Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $ 33,900 65,000 99,500 198,400 115,000 313,400 $ 22,000 85,500 101,500 209,000 99,000 308,000 54,000 64,700 118,700 $432,100 39,000 85,100 124,100 $432,100 The company's net income (loss) for the year was $(10,200) and its cash dividends were $10,200. It did not sell or retire any property, plant, and equipment during the year. The company uses the indirect method to determine the net cash provided by operating activities. The company's net cash provided by (used in) operating activities is: $31,800 S40,300 S11,400