Rodriguez Ltd Uses the Indirect Method to Prepare the Cash

Multiple Choice

Rodriguez Ltd uses the indirect method to prepare the cash flow statement.Refer to the following income statement: Rodriguez Ltd
Income statement
For the year ended 31 December 2016
$$\begin{array} { | l | l | l | } \hline \text { Sales revenue } & \$ 156,000 & \\\hline \text { Interest revenue } & 6400 & \\\hline \text { Loss on sale of non-current assets } & ( 5000 ) & \\\hline \text { Total revenues and gains } & & \$ 157,400 \\\hline \text { Cost of sales } & 110,000 & \\\hline \text { Salary expense } & 19,000 & \\\hline \text { Depreciation expense } & 7000 & \\\hline \text { Other operating expenses } & 13,200 & \\\hline \text { Interest expense } & 16,200 & \\\hline \text { Income taxexpense } & 5900 & \\\hline \text { Total expenses } & & 171,300 \\\hline \text { Profit (loss) } & & \$ \underline { - 13,900 } \\\hline\end{array}$$ Additional information provided by the company includes the following:
Current assets,other than cash,decreased by $5200
Current liabilities increased by $2400
How much is the net cash provided by operating activities?

A) $10,200
B) -21,500
C) $5700
D) -$700