Financial statements of Rukavina Corporation follow:

Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Cash and cash equivalents	$	54		$	53
Accounts receivable		78			83
Inventory		60			61
Property, plant, and equipment		516			490
Less accumulated depreciation		258			245
Total assets	$	450		$	442
Liabilities and stockholders' equity:
Accounts payable	$	110		$	87
Bonds payable		306			350
Common stock		94			93
Retained earnings		(60	)		(88	)
Total liabilities and stockholders' equity	$	450		$	442

Income Statement
Sales	$	650
Cost of goods sold		455
Gross margin		195
Selling and administrative expense		130
Net operating income		65
Income taxes		20
Net income	$	45

Cash dividends were $17. 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:

Multiple Choice

$88

$36

$87

$79