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27. Daubenspeck Corporation's balance sheet and income statement appear below: Comparative Balance Sheet Ending Beginning Balance Balance Assets: Cash and cash equivalents $ 42 $ 38 Accounts receivable Inventory.. 57 Plant and equipment .... Accumulated depreciation.......... (230) Total assets....... 530 $580 $451 $ 33 $ 40 Liabilities and stockholders' equity: Accounts payable. Wages payable. Taxes payable.... Bonds payable........... Deferred taxes. Common stock Retained earnings Total liabilities and stockholders' equity... 200 24 98 261 $580 $451 Income Statement Sales.... $1,093 671 422 145 Cost of goods sold.................... Gross margin.. .............. Selling and administrative expense......... Net operating income... Gain on sale of plant and equipment.. Income before taxes .... Income taxes Net income ................ 20 297 $ 208 Cash dividends were $45. The company sold equipment for $20 that was originally purchased for $12 and that had accumulated depreciation of $12. The net cash provided by (used by) financing activities for the year was: A. ($74) B. ($33) C. ($45) D. $4