Sonier Corporation's most recent balance sheet appears below:

Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Cash and cash equivalents	$ 60	$ 52
Accounts receivable	103	96
Inventory	85	82
Property, plant, and equipment	708	620
Less accumulated depreciation	280	244
Total assets	$ 676	$ 606
Liabilities and stockholders' equity:
Accounts payable	$ 76	$ 74
Bonds payable	358	420
Common stock	43	38
Retained earnings	199	74
Total liabilities and stockholders' equity	$ 676	$ 606

The net income for the year was $182. Cash dividends were $57. 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

$(57)

$5

$(114)

$(62)