ABC Company Reported Total Sales Revenue of $80,000 and Total

Multiple Choice

ABC Company reported total sales revenue of $80,000 and total expenses of $72,000 (i.e., profit of $8,000) for the year ended December 31, 20X. During 20X, trade receivables increased by $3,000, merchandise inventory decreased by $2,000, trade payables increased by $1,000, and $5,000 in depreciation expense was recorded. Assuming no other adjustments to profit are needed, what was the net cash inflow from operating activities?

A) $10,000.
B) $11,000.
C) $13,000.
D) $19,000.