Beginning Balance Comparative Balance Sheet Ending Balance Assets Current assets: Cash and cash equivalents........ $ 27 Accounts receivable. 65 Inventory 49 Total current assets Property, plant, and equipment. 533 Less accumulated depreciation 234 Net property, plant, and equipment. 299 Total assets. $440 $ 26 59 55 140 490 231 259 $399 Liabilities and stockholders'equity Current liabilities: Accounts payable $ 28 $ 26 Total current liabilities 28 26 Bonds payable. 169 200 Total liabilities 197 226 Stockholders' equity Common stock 71 70 Retained earings. 172 103 Total stockholders' equity 243 173 Total liabilities and stockholders' equity $440 $399 The company's net income for the year was $91. Depreciation was $3. The net cash provided by (used in) operating activities for the year was: $86 $5 $96 $130