Sonier Corporation's most recent balance sheet appears below: Comparative Balance Sheet Ending Beginning Balance Balance Assets: $ 30 $ 38 Cash and cash equivalents Accounts receivable 81 74 63 60 Inventory Property, plant, and equipment Less accumulated depreciation 488 400 236 200 $434 $364 Total assets Liabilities and stockholders' equity: Accounts payable Bonds payable $ 54 $ 52 154 200 Common stock 37 36 Retained earnings 76 189 $434 $364 Total liabilities and stockholders' equity The net income for the year was $140. Cash dividends were $27. 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: Multiple Choice $(46) $(72) $(27) $1