Sonier Corporation's most recent balance sheet appears below:

Comparative Balance Sheet

	Ending Balance		Beginning Balance
Assets
Cash and cash equivalents	$ 42		$ 34
Accounts receivable	85		78
Inventory	67		64
Property, plant, and equipment	528		440
Less accumulated depreciation	244		208
Total assets	$478		$408
Liabilities and stockholders' equity:
Accounts payable	$58		$56
Bonds payable	197		240
Common stock	55		50
Retained earnings	168		62
Total liabilities and stockholders' equity	$478		$408

The net income for the year was $148. Cash dividends were $42. 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: