step by step please (show which numbers you added, subtracted, etc)

25. Roble Corporation's balance sheet and income statement appear below: Beginning Balance $ 22 65 61 45 47 658 Comparative Balance Sheet Ending Balance Assets: Cash and cash equivalents......... $ 28 Accounts receivable... Inventory. ........................... Plant and equipment......... Accumulated depreciation.. (296) Total assets..... $500 Liabilities and stockholders' equity: Accounts payable .. $ 28 Wages payable.. Taxes payable... Bonds payable. ............ Deferred taxes ............ 16 Common stock Retained earnings .......... 200 Total liabilities and stockholders' equity... $500 520 (288) $362 $ 29 20 200 55 $1,485 989 496 Income Statement Sales ........ Cost of goods sold............ Gross margin .......... Selling and administrative expense...... Net operating income. Gain on sale of plant and equipment....... Income before taxes .... Income taxes ...... Net income ............... 172 324 343 103 S 240 Cash dividends were $62. The company sold equipment for $19 that was originally purchased for $5 and that had accumulated depreciation of $5. The net cash provided by (used by) operations for the year was: A. $255 B. $236 C. $324 D. $298