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Vella Corporation's most recent balance sheet information appears below: Comparative Balance Sheet Assets: Ending Balance Beginning Balance Current assets: Cash and cash equivalents $27,000 $26,000

Vella Corporation's most recent balance sheet information appears below:

Comparative Balance Sheet

Assets:

Ending Balance

Beginning Balance

Current assets:

Cash and cash equivalents

$27,000

$26,000

Accounts receivable

65,000

59,000

Inventory

49,000

55,000

Total current assets

141,000

140,000

Property, plant, and equipment

533,000

490,000

Less accumulated depreciation

234,000

231,000

Net property, plant, and equipment

299,000

259,000

Total assets

$440,000

$399,000

Liabilities and stockholders' equity

Current liabilities:

Accounts payable

$28,000

$26,000

Total current liabilities

28,000

26,000

Bonds payable

169,000

200,000

Total liabilities

197,000

226,000

Stockholders' equity:

Common stock

71,000

70,000

Retained earnings

172,000

103,000

Total stockholders' equity

243,000

173,000

Total liabilities and stockholders' equity

$440,000

$399,000

The company's net income for the year was $91,000 and it did not sell or retire any property, plant, and equipment during the year. Cash dividends were $22

Question: Based on the financial information provided above, what is the net cash provided by (used in) operating activities for the year?

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