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Examine Sidebar Corporation's P\&L and balance sheet below, over the year ending 30th June 2013. Sidebar Corp Income Statement for year ending 30th June 2013 \begin{tabular}{ll} & $m \\ Sales & 405 \\ COGS & 100 \\ Depreciation & 34 \\ Rent expense & 22 \\ Interest expense & 39 \\ Taxable Income & 210 \\ Taxes at 30\% & 63 \\ Net income & 147 \end{tabular} Sidebar Corp Balance Sheet as at 30th June 20132012 \begin{tabular}{lll} & $m & $m \\ Cash & 0 & 0 \\ Inventory & 70 & 50 \\ Trade debtors & 11 & 16 \\ Rent paid in advance 4 & 3 \\ PPE (net amount) & 700 & 680 \\ Total assets & 785 & 749 \end{tabular} \begin{tabular}{lll} Trade creditors & 11 & 19 \\ Bond liabilities & 400 & 390 \\ Contributed equity & 220 & 220 \\ Retained profits & 154 & 120 \\ Total L and OE & 785 & 749 \end{tabular} Note: All figures are in millions of dollars ($m). Acronyms: NOWC = net operating working capital. Assume the bonds are the only interest-bearing long-term debt priced at par, so the interest expense was equal to the coupon payments over the year. Assume that there were dividends but no buybacks or equity raisings. Which of the following statements about Sidebar's cash flow statement over the year would NOT be correct? The: Select one: a. DeltaNOWC was $24m b. Dividends totalled $113m c. 'Net cash provided by operating activities' totals positive $205m d. 'Net cash provided by investing activities' totals negative $54m e. 'Net cash provided by financing activities' totals negative $103m