Gayles Corporation's most recent balance sheet appears below:

Gayles Corporation Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Cash and cash equivalents	$ 44	$ 36
Accounts receivable	87	80
Inventory	69	66
Property, plant and equipment	548	460
Less: accumulated depreciation	248	212
Total assets	$500	$430
Liabilities and stockholders' equity:
Accounts payable	$ 60	$ 58
Bonds payable	215	260
Common stock	71	70
Retained earnings	154	42
Total liabilities and stockholders' equity	$500	$430

The net income for the year was $152. Cash dividends were $40. The company did not issue any bonds or repurchase any of its common stock during the year. The net cash provided by (used in) financing activities for the year was:

$(84)$(45)$(40)$1