Swinger Corporation's comparative balance sheet appears below: Ending Beginning Balance Balance Assets Current assets Cash and cash equivalents Accounts receivable Inventory Total current assets Property, plant, and equipment Less accumulated depreciation Net property, plant, and equipment Total assets. $ 47,000 $ 31,000 23,000 22,000 66,000 64,000 136,000 117.000 356,000 338,000 184,000 161,000 172,000 177.000 $308,000 $294.000 Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued wages and salaries payable Accrued income taxes payable.. Notes payable Total current liabilities Long-term debt. Deferred income taxes Total liabilities Stockholders' equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity... 17,000 32,000 25,000 11,000 85,000 83,000 38,000 206,000 $ 16,000 31,000 27,000 13,000 87,000 80,000 34,000 201.000 27,000 75,000 102,000 $308,000 24,000 69.000 93,000 $294.000 The company's net income (loss) for the year was $10,000 and its cash dividends were $4,000. The total dollar amount of all of the items that would be classified as sources when compiling a simplified statement of cash flows is: Select one: O a. $29,000 O b. $16,000 O c. $45,000 O d. $25,000