Buckley Corporation's most recent comparative balance sheet appears below:

Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Cash and cash equivalents	$	19		$	20
Accounts receivable		26			27
Inventory		56			51
Property, plant, and equipment		686			550
Less accumulated depreciation		430			363
Total assets	$	357		$	285
Liabilities and stockholders' equity:
Accounts payable	$	30		$	34
Bonds payable		43			40
Common stock		54			50
Retained earnings		230			161
Total liabilities and stockholders' equity	$	357		$	285

The company's net income for the year was $91 and it paid a cash dividend of $22. It did not dispose of any property, plant, and equipment during the year. The company did not retire any bonds payable or repurchase any of its own common stock.

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

Multiple Choice

• $(22)

• $3

• $4

• $(15)