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Financial statements of Rukavina Corporation follow: Comparative Balance SheetEnding BalanceBeginning BalanceAssets:Cash and cash equivalents$76$69Accounts receivable102107Inventory7677Property, plant, and equipment596570Less accumulated depreciation298285Total assets$552$538Liabilities and stockholders' equity:Accounts payable$134$103Bonds

Financial statements of Rukavina Corporation follow:

Comparative Balance SheetEnding BalanceBeginning BalanceAssets:Cash and cash equivalents$76$69Accounts receivable102107Inventory7677Property, plant, and equipment596570Less accumulated depreciation298285Total assets$552$538Liabilities and stockholders' equity:Accounts payable$134$103Bonds payable386430Common stock102101Retained earnings(70)(96)Total liabilities and stockholders' equity$552$538

Income StatementSales$730Cost of goods sold511Gross margin219Selling and administrative expense146Net operating income73Income taxes22Net income$51

Cash dividends were $25. 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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