Tinker Company Reported Sales Revenue of $500,000 and Total Expenses

Multiple Choice

Tinker Company reported sales revenue of $500,000 and total expenses of $450,000 (including depreciation) for the year ended December 31,2010.During 2010,accounts receivable decreased by $5,000,merchandise inventory increased by $4,000,accounts payable increased by $6,000,and depreciation expense of $10,000 was recorded.Assuming no other data is needed and using the indirect method,the net cash inflow from operating activities for 2010 was: 

A) $60,000
B) $67,000
C) $44,000
D) $51,000