Harkey Corporation's balance sheet and income statement appear below: Comparative Balance Sheet Ending Beginning Balance Balance Assets : Cash and cash equivalents $ 34 $ 36 Accounts receivable 77 75 Inventory 43 46 Property, plant, and equipment 452 403 Less accumulated depreciation 211 172 Total assets $ 395 $ 388 Liabilities and stockholders equity: Accounts payable $ 27 $ 31 Accrued liabilities 29 27 Income taxes payable 44 38 Bonds payable 126 173 Common stock 87 8 8 Retained earnings 82 31 Total liabilities and stockholders equity $ 395 $ 388 Income Statement Sales $ 1, 204 Cost of goods sold 658 Gross margin 546 Selling and administrative expense 177 Net operating income 369 Gain on sale of equipment 12 Income before taxes 381 Income taxes 52 Net income $ 329 Cash dividends were $278. The company sold equipment for $16 that was originally purchased for $6 and that had accumulated depreciation of $2. mework i Liabilities and stockholders equity: Accounts payable $ 27 $ 31 Accrued liabilities 29 27 Income taxes payable 44 38 Bonds payable 126 173 Common stock 87 8 8 Retained earnings 82 31 Total liabilities and stockholders equity $ 395 $ 388 Income Statement Sales $ 1, 204 Cost of goods sold 658 Gross margin 546 Selling and administrative expense 177 Net operating income 369 Gain on sale of equipment 12 Income before taxes 381 Income taxes 52 Net income $ 329 Cash dividends were $278. The company sold equipment for $16 that was originally purchased for $6 and that had accumulated depreciation of $2. Required: Using the direct method, determine the net cash provided by (used in) operating activities. Net cash provided (used in) operating activities