At the Beginning of the Year, Brick Makers Had Cash

Multiple Choice

At the beginning of the year, Brick Makers had cash of $183, accounts receivable of $392, accounts payable of $463, and inventory of $714. At year end, cash was $167, accounts payables was $447, inventory was $682, and accounts receivable was $409. What is the amount of the net source or use of cash by working capital accounts for the year?

A) Net use of $16 cash
B) Net use of $17 cash
C) Net source of $17 cash
D) Net source of $15 cash
E) Net use of $15 cash