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The most recent balance sheet and income statement of Swanigan Corporation appear below: Cash dividends were $18. The company did not sell or retire any

The most recent balance sheet and income statement of Swanigan Corporation appear below:

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Cash dividends were $18. The company did not sell or retire any property, plant, and equipment during the year. The net cash provided by (used in) operating activities for the year was:

A. $126

B. $127

C. $49

D. $39

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