Accounts payable $ $71$ $ $57$

Accrued liabilities $4428$

Income taxes payable $5757$

Total current liabilities $172142$

Bonds payable $77144$

Total liabilities $249286$

Shareholders$$ equity:

Common shares $4742$

Retained earnings $14897$

Total shareholders$$ equity $195139$

Total liabilities and shareholders' equity $ $444$ $ $425$

Income Statement

Sales $ $568$

Cost of goods sold $360$

Gross margin $208$

Selling and administrative expense $141$

Net operating income $67$

Gain on sale of plant and equipment $22$

Income before taxes $89$

Income taxes $32$

Net income $ $57$

Cash dividends were $$6.$ The company did not issue any bonds or repurchase any of its own common shares during the year. The net cash provided by $($used in$)$ financing activities for the year was:r

Multiple Choice

$$(68)$

$$67$

$$5$

$$(6)$