Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Cash and cash equivalents	$	36		$	38
Accounts receivable		39			44
Inventory		34			35
Property, plant, and equipment		386			360
Less accumulated depreciation		202			191
Total assets	$	293		$	286
Liabilities and stockholders' equity:
Accounts payable	$	71		$	61
Bonds payable		176			220
Common stock		81			80
Retained earnings		(35	)		(75	)
Total liabilities and stockholders' equity	$	293		$	286

Income Statement
Sales	$	518
Cost of goods sold		336
Gross margin		182
Selling and administrative expense		113
Net operating income		69
Income taxes		21
Net income	$	48

Cash dividends were $8. 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) operating activities for the year was: