WT Company Reported Sales Revenue of $100,000 and Total Expenses

Multiple Choice

WT Company reported sales revenue of $100,000 and total expenses of $90,000 (including depreciation) for the year ended December 31, 20X1. During 20X1, trade receivables decreased by $4,000, merchandise inventory increased by $3,000, trade payables increased by $2,000, and depreciation expense of $6,000 was recorded. Assuming no other data are needed, what was the net cash inflow from operating activities for 20X1?

A) $19,000.
B) $20,000.
C) $21,000.
D) $24,000.