Degeare Corporation's balance sheet and income statement appear below: Comparative Balance Sheet Ending Balance Beginning Balance $ 35 $ 28 Assets: Current assets: Cash and cash equivalents Accounts receivable Inventory Total current assets Property, plant, and equipment Less accumulated depreciation Net property, plant, and equipment Total assets Liabilities and stockholders' equity: 47 147 518 233 285 432 40 145 490 213 277 422 $ $ $590 363 Income Statement Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income Gain on sale of plant and equipment Income before taxes Income taxes Net income Cash dividends were $10. The company sold equipment for $18 that was originally purchased for $10 and that had accumulated depreciation of $5. The net cash provided by (used in) operating activities for the year was: OA. $73 OB. $76 OC. $43 OD. $63