Financial statements of Rukavina Corporation follow:Comparative Balance Sheet Ending BalanceBeginning BalanceAssets:      Cash and cash equivalents$36 $38 Accounts receivable 39  44 Inventory 34  35 Property, plant, and equipment 386  360 Less accumulated depreciation 202  191 Total assets$ 293 $ 286 Liabilities and stockholders' equity:      Accounts payable$71 $61 Bonds payable 176  220 Common stock 81  80 Retained earnings ( 35) ( 75)Total liabilities and stockholders' equity$ 293 $ 286 Income StatementSales$ 518Cost of goods sold  336Gross margin182Selling and administrative expense  113Net operating income69Income taxes  21Net income$ 48Cash dividends were $8. The company did not dispose of any property, plant, and

equipment. It 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. $(51)
B. $(8)
C. $1
D. $(44)


Answer: A

Business

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