Sonier Corporation's most recent balance sheet appears below: Comparative Balance Sheet Ending Balance Beginning Balance Assets: Cash and cash equivalents $ 48 $ 40 Accounts receivable 91 84 Inventory 73 70 Property, plant, and equipment 588 500 Less accumulated depreciation 256 220 Total assets $ 544 $ 474 Liabilities and stockholders' equity: Accounts payable $ 64 $ 62 Bonds payable 250 300 Common stock 50 45 Retained earnings 180 67 Total liabilities and stockholders' equity $ 544 $ 474 The net income for the year was $160. Cash dividends were $47. 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: