Financial statements of Rukavina Corporation follow: Comparative Balance Sheet Ending Beginning Balance Balance Assets: Cash and cash equivalents Accounts receivable Inventory $ 31 $ 28 92 79 48 38 Property, plant, and equipment Less accumulated depreciation Total assets Liabilities and stockholders' equity: 633 550 349 294 $ 455 $ 401 Accounts payable Bonds payable Common stock $ 48 $ 66 130 180 941 79 Retained earnings Total liabilities and stockholders' equity 183 76 $ 455 $ 401 Income Statement Sales $ 740 Cost of goods sold 406 Gross margin 334 Selling and administrative expense 125 209 75 $ 134 Net operating income Income taxes Net income Cash dividends were $27. 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.