Shimko Corporation's most recent comparative balance sheet and income statement appear below:Comparative Balance Sheet Ending BalanceBeginning BalanceAssets:      Cash and cash equivalents$37 $32 Accounts receivable 34  32 Inventory 59  55 Property, plant and equipment 447  390 Less accumulated depreciation 212  188 Total assets$ 365 $ 321 Liabilities and stockholders' equity:      Accounts payable$37 $32 Bonds payable 217  270 Common stock 21  20 Retained earnings 90  (1)Total liabilities and equity$ 365 $ 321 Income StatementSales$ 891Cost of goods sold  539Gross margin352Selling and administrative expense  195Net operating income157Income taxes  47Net income$ 110The company paid a cash dividend of $19 and it did not dispose

of any property, plant, and equipment. The company did not issue any bonds payable or repurchase any of its own common stock. The following questions pertain to the company's statement of cash flows.The net cash provided by (used in) financing activities for the year was:

A. $(53)
B. $(71)
C. $1
D. $(19)


Answer: B

Business

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