$ 30 Beltram Corporation's balance sheet and income statement appear below: Comparative Balance Sheet Ending Beginning Balance Balance Assets Cash and cash equivalents. $ 26 Accounts receivable.... 37 43 Inventory.. 67 63 Property, plant and equipment 601 560 Less accumulated depreciation. 377 360 Total assets... $358 $332 Liabilities and stockholders' equity Accounts payable $ 42 $ 46 Accrued liabilities 23 22 Income taxes payable 39 39 Bonds payable 141 170 Common stock 63 60 Retained earings 50 (5) Total liabilities and stockholders' equity $358 $332 Income Statement Sales Cost of goods sold Gross margin.. Selling and administrative expense. Net operating income Income taxes Net income $710 437 273 176 97 29 $ 68 The company did not dispose of any property, plant, and equipment, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend. The amount of cash provided or used from Operating Activities is