Kelln Corporation's most recent comparative balance sheet and income statement appear below:

Kelln Corporation Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Cash and cash equivalents	$26	$24
Accounts receivable	78	64
Inventory	60	66
Property, plant and equipment	733	650
Less accumulated depreciation	309	274
Total assets	$588	$530
Liabilities and stockholders' equity:
Accounts payable	$58	$39
Bonds payable	357	390
Common stock	59	50
Retained earnings	114	51
Total liabilities and stockholders' equity	$588	$530

Income Statement
Sales	$640
Cost of goods sold	395
Gross margin	245
Selling and administrative expenses	150
Net operating income	95
Income taxes	31
Net income	$64

The company paid a cash dividend of $1 and it did not dispose of any property, plant, and equipment. The company did not issue any bonds payable or repurchase any of its own common stock.

The net cash provided by (used in) operating activities for the year was:

$(129)

$95

$110

$(141)