I think it is C, but I'm not completely sure.

Walmoutn Corporation's comparative balance sheet and income statement for last year appear below: Comparative Balance Sheet Ending Beginning Balance Balance Cash ............................ $ 40.000 $ 32.000 Accounts receivable 89.000 79.000 Inventory ............... 48.000 55.000 8,000 1 1 .000 250,000 210.000 550.000 550,000 264,000 239,000 MM 5 58.000 $ 46.000 15.000 19,000 55.000 41.000 Prepaid expenses. Long-term investments .. Property. plant and equipm . Less accumulated depreciation Total assets .................................. Accounts payable ...... Accrued liabilities... Income taxes payab Bonds payable ....... 100,000 160,000 Common stock 150.000 140.000 Retained earnings ...... 343 000 292 000 Total liabilities and stockholders' equity ....... M M Income Statement Sales ....................... $870,000 Cost of goods sold. 450 000 Gross margin ............ 420.000 Selling and administrative expense 270 000 Net operating income .. 150,000 Income taxes... .. 45 000 Net income .......... M The company declared and paid a cash dividend of $54,000 during the year. It did not purchase or dispose of any property, plant. and equipment. It did not issue any bonds or repurchase any of its own common stock. The following question pertain to the company's statement of cash flows. The net cash provided by (used in) financing activities last year was: 0 $(104.000) O $(60,000) 0 $60,000 0 $104,000