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Sonier Corporation's most recent balance sheet appears below: Comparative Balance SheetEnding BalanceBeginning BalanceAssets:Cash and cash equivalents$52$44Accounts receivable9588Inventory7774Property, plant, and equipment628540Less accumulated depreciation264228Total assets$588$518Liabilities and stockholders'

Sonier Corporation's most recent balance sheet appears below:

Comparative Balance SheetEnding BalanceBeginning BalanceAssets:Cash and cash equivalents$52$44Accounts receivable9588Inventory7774Property, plant, and equipment628540Less accumulated depreciation264228Total assets$588$518Liabilities and stockholders' equity:Accounts payable$68$66Bonds payable286340Common stock9085Retained earnings14427Total liabilities and stockholders' equity$588$518

The net income for the year was $168. Cash dividends were $51. 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:

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