Brew Corporation's most recent comparative balance sheet and income statement appear below: Cash dividends were $37.The company did not retire or sell any property, plant, and equipment during the year.The net cash provided by (used in) operating activities for the year was:

A) $185
B) $51
C) $83
D) $191

Cash Dividends

Payments made by a corporation to its shareholder members out of its earnings. It represents a share of corporate profits.

Property, Plant, Equipment

Long-term tangible assets used in the operation of a business and not intended for resale.

Operating Activities

Operating activities relate to the primary business activities of a company, such as production, distribution, and marketing, which generate revenue and expenses reflected in the income statement.