Dooling Corporation's balance sheet and income statement appear below:

Dooling Corporation Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Cash and cash equivalents	$ 50	$ 51
Accounts receivable	83	82
Inventory	62	60
Property, plant and equipment	692	555
Less: accumulated depreciation	259	292
Total assets	$628	$456
Liabilities and stockholders' equity:
Accounts payable	$ 57	$ 61
Accrued liabilities	34	33
Income taxes payable	62	66
Bonds payable	101	95
Common stock	76	75
Retained earnings	298	126
Total liabilities and stockholders' equity	$628	$456

Income Statement
Sales	$910
Cost of goods sold	531
Gross margin	379
Selling and administrative expenses	122
Net operating income	257
Gain on sale of plant and equipment	33
Income before taxes	290
Income taxes	87
Net income	$ 203

Cash dividends were $31. The company sold equipment for $59 that was originally purchased for $31 and that had accumulated depreciation of $5. The net cash provided by (used in) investing activities for the year was:

$(168)

$(109)

$59

$109