Financial statements of Rukavina Corporation follow:

Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Cash and cash equivalents	$	27		$	33
Accounts receivable		48			53
Inventory		40			41
Property, plant, and equipment		416			390
Less accumulated depreciation		208			195
Total assets	$	323		$	322
Liabilities and stockholders' equity:
Accounts payable	$	80		$	67
Bonds payable		206			250
Common stock		84			83
Retained earnings		(47	)		(78	)
Total liabilities and stockholders' equity	$	323		$	322

Income Statement
Sales	$	550
Cost of goods sold		385
Gross margin		165
Selling and administrative expense		110
Net operating income		55
Income taxes		17
Net income	$	38

Cash dividends were $7. 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:

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