Alcoser Corporation's most recent balance sheet appears below:

Comparative Balance Sheet

Ending Balance Beginning Balance

Assets:

Cash and cash equivalents $34 $29

Accounts receivable 32 36

Inventory 53 66

Property, plant, and equipment 554 480

Less accumulated depreciation 208 206

Total 465 405

Liabilities and stockholders' equity:

Accounts payable $41 $50

Accrued liabilities 17 16

Income taxes payable 28 30

Bonds payable 217 200

Common stock 75 70

Retained earnings 87 39

Total liabilities and stockholders' equity 465 405

Net income for the year was $60. Cash dividends were $12. The company did not dispose of any property, plant, and equipment. It did not issue any bonds payable or repurchase any of its own common stock. The following questions pertain to the company's statement of cash flows.

The net cash provided by (used in) financing activities for the year was

A) $10

B) $5

C) $(12)

D) $17