Sonier Corporation's most recent balance sheet appears below:

Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Cash and cash equivalents	$ 50	$ 42
Accounts receivable	93	86
Inventory	75	72
Property, plant, and equipment	608	520
Less accumulated depreciation	260	224
Total assets	$ 566	$ 496
Liabilities and stockholders' equity:
Accounts payable	$ 66	$ 64
Bonds payable	268	320
Common stock	72	65
Retained earnings	160	47
Total liabilities and stockholders' equity	$ 566	$ 496

The net income for the year was $164. 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:

Multiple Choice

$(52)

$(51)

$7

$(96)