beid Corporation S Dalance sheet and income statement appear below: Comparative Balance Sheet Ending Beginning Balance Balance Assets Cash and cash equivalents... $ 30 $ 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 eamings 50 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 net increase or decrease in cash for the year is