Carriveau Corporation's most recent balance sheet appears below:Comparative Balance Sheet Ending BalanceBeginning BalanceAssets:      Current assets:      Cash and cash equivalents$31 $34 Accounts receivable 73  67 Inventory 74  64 Total current assets 178  165 Property, plant, and equipment 456  370 Less accumulated depreciation 207  196 Net property, plant, and equipment 249  174 Total assets$427 $339 Liabilities and stockholders' equity:      Current liabilities:      Accounts payable$49 $56 Accrued liabilities 19  20 Income taxes payable 26  24 Total current liabilities 94  100 Bonds payable 152  200 Total liabilities 246  300 Stockholders' equity:      Common stock 35  30 Retained

earnings 146  9 Total stockholders' equity 181  39 Total liabilities and stockholders' equity$427 $339 Net income for the year was $172. Cash dividends were $35. 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. $246
B. $183
C. $(11)
D. $161


Answer: D

Business

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