Salsedo Corporation's balance sheet and income statement appear below:

Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Cash and cash equivalents	$ 31	$ 33
Accounts receivable	24	30
Inventory	53	47
Property, plant, and equipment	461	390
Less accumulated depreciation	306	256
Total assets	$ 263	$ 244
Liabilities and stockholders' equity:
Accounts payable	$ 42	$ 49
Accrued liabilities	16	17
Income taxes payable	39	40
Bonds payable	75	90
Common stock	53	50
Retained earnings	38	(2)
Total liabilities and stockholders' equity	$ 263	$ 244

Income Statement
Sales	$ 634
Cost of goods sold	400
Gross margin	234
Selling and administrative expense	174
Net operating income	60
Gain on sale of equipment	10
Income before taxes	70
Income taxes	21
Net income	$ 49

Cash dividends were $9. The company sold equipment for $15 that was originally purchased for $10 and that had accumulated depreciation of $5. It did not issue any bonds payable or repurchase any of its own common stock.

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