Carriveau Corporation's most recent balance sheet appears below:

Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Current assets:
Cash and cash equivalents	$	31		$	34
Accounts receivable		73			67
Inventory		74			64
Total current assets		178			165
Property, plant, and equipment		456			370
Less accumulated depreciation		207			196
Net property, plant, and equipment		249			174
Total assets	$	427		$	339
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	49		$	56
Accrued liabilities		19			20
Income taxes payable		26			24
Total current liabilities		94			100
Bonds payable		152			200
Total liabilities		246			300
Stockholders equity:
Common stock		35			30
Retained earnings		146			9
Total stockholders equity		181			39
Total liabilities and stockholders' equity	$	427		$	339

Net income for the year was $172. Cash dividends were $35. The company did not sell or retire any property, plant, and equipment during the year. The net cash provided by (used in) operating activities for the year was:

$183

$246

($11)

$161