step by step and show what numbers u added/subtracted

28. The most recent balance sheet and income statement of Helle Corporation appear below: $ 22 Comparative Balance Sheet Ending Beginning Balance Balance Assets: Cash and cash equivalents... $ 21 Accounts receivable..... Inventory Plant and equipment .................. 459 420 Accumulated depreciation........... (225) (202) $352 56 54 66 Total assets. $377 $ 46 $ 55 Liabilities and stockholders' equity: Accounts payable.. Wages payable ....... Taxes payable .... Bonds payable..... Deferred taxes Common stock Retained earnings. Total liabilities and stockholders' equity... $377 $352 $532 324 208 Income Statement Sales ... Cost of goods sold..... Gross margin.... Selling and administrative expense. Net operating income..... Income taxes Net income... 137 Cash dividends were $9. The net cash provided by (used by) operations for the year was: A. $46 B. $71 C. $54 D. $4