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 assets	$	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:

Multiple Choice

• $10

• $5

• $(12)

• $17