Alcoser Corporation's most recent balance sheet appears below:Comparative Balance Sheet Ending BalanceBeginning BalanceAssets:      Cash and cash equivalents$34 $29 Accounts receivable 32  36 Inventory 53  66 Property, plant, and equipment 554  480 Less accumulated depreciation 208  206 Total assets$465 $405 Liabilities and stockholders' equity:      Accounts payable$41 $50 Accrued liabilities 17  16 Income taxes payable 28  30 Bonds payable 217  200 Common stock 75  70 Retained earnings 87  39 Total liabilities and equity$465 $405 ?Net income for the year was $60. Cash dividends were $12. 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) operating activities for the year was: 

A. $69
B. $51
C. $86
D. $9


Answer: A

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