Sonier Corporation's most recent balance sheet appears below Sonier Corporation's Comparative Balance Sheet Ending Beginning BalanceBalance 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 $408 Liabilities and stockholders equity Accounts payable --$ 56 $58 Bonds payable 197 240 Common stock 50 Retained earnings 168 62 $478 $408 Total liabilities and stockholders' equity 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: O $(43) o $(42) O $(80) o $5