Swinger Corporation's comparative balance sheet appears below: Ending Beginning Assets: Current assets: Cash and cash equivalents. Accounts receivable Inventory. Total current assets. Property, plant, and equipment. Less accumulated depreciation. Net property, plant, and equipment. Total assets... Liabilities and Stockholders' Equity Current liabilities: Accounts payable. Accrued wages and salaries payable Accrued income taxes payable. Notes payable. Total current liabilities.. Long-term debt. Deferred income taxes. Total liabilities.. Stockholders' equity: Common stock. Retained earnings Total stockholders' equity Balance Balance $47,000 $31,000 23,000 22,000 66,000 64,000 136,000 117,000 356,000 338,000 184,000 161,000 172,000 177.000 $308,000 $294,000 $17,000 $16,000 32,000 31,000 25,000 27,000 11.000 13,000 85,000 87,000 83,000 80,000 38,000 34,000 206,000 201,000 27,000 24,000 75,000 69,000 102.000 93,000 Total liabilities and stockholders' equity... $308,000 $294.000 The company's net income (loss) for the year was $10,000 and its cash dividends were $4,000. The total dollar amount of all of the items that would be classified as sources when compiling a simplified statement of cash flows is: Select one: O a. $29,000 O b. $16,000 O c. $45,000 O d. $25,000