Allen Company Reported Total Sales Revenue of $150,000 and Total

Multiple Choice

Allen Company reported total sales revenue of $150,000 and total expenses of $152,000 for the year ended December 31, 20D. During 20D, trade receivables decreased by $1,000, trade payables increased by $5,000, wages payable increased by $3,000, and $18,000 in depreciation expense was recorded. Assuming no other adjustments are needed, what was the "net cash flow from operating activities" for 20D (parentheses indicate net cash outflow) ?

A) $25,000.
B) $29,000.
C) ($1,000) .
D) $23,000.