Sonier Corporation's most recent balance sheet appears below:

Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Cash and cash equivalents	$	44		$	36
Accounts receivable		87			80
Inventory		69			66
Property, plant, and equipment		548			460
Less accumulated depreciation		248			212
Total assets	$	500		$	430
Liabilities and stockholders' equity:
Accounts payable	$	60		$	58
Bonds payable		215			260
Common stock		71			70
Retained earnings		154			42
Total liabilities and stockholders' equity	$	500		$	430

The net income for the year was $152. Cash dividends were $40. The company did not issue any bonds or repurchase any of its common stock during the year. The net cash provided by (used in) financing activities for the year was:

Multiple Choice

• $(45)

• $(84)

• $(40)

• $1