Degeare Corporation's balance sheet and income statement appear below:Comparative Balance Sheet Ending BalanceBeginning BalanceAssets:      Current assets:        Cash and cash equivalents$35 $28   Accounts receivable 65  77   Inventory 47  40 Total current assets 147  145 Property, plant, and equipment 518  490   Less accumulated depreciation 233  213 Net property, plant, and equipment 285  277 Total assets$ 432 $ 422 Liabilities and stockholders' equity:      Current liabilities:        Accounts payable$61 $54   Accrued liabilities 15  16   Income taxes payable 36  35 Total current liabilities 112  105 Bonds payable 72  100 Total liabilities 184  205 Stockholders' equity:        Common

stock 82  80   Retained earnings 166  137 Total stockholders' equity 248  217 Total liabilities and stockholders' equity$ 432 $ 422 Income StatementSales$ 590Cost of goods sold  363Gross margin227Selling and administrative expense  184Net operating income43Gain on sale of plant and equipment  13Income before taxes56Income taxes  17Net income$ 39Cash dividends were $10. The company sold equipment for $18 that was originally purchased for $10 and that had accumulated depreciation of $5. The net cash provided by (used in) operating activities for the year was: 

A. $63
B. $76
C. $43
D. $73


Answer: A

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