Sonier Corporation's most recent balance sheet appears below: Sonier Corporation's Comparative Balance Sheet Ending Balance Beginning Balance Assets: Cash and cash equivalents $ 47 $ 39 Accounts receivable 90 83 Inventory 72 69 Property, plant and equipment 578 490 Less: accumulated depreciation 254 218 Total assets $533 $463 Liabilities and stockholders' equity: Accounts payable $ 63 $ 61 Bonds payable 241 290 Common stock 39 35 Retained earnings 190 77 Total liabilities and stockholders' equity $533 $463 The net income for the year was $158. Cash dividends were $45. 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: $(45) $4 $(49) $(90)