Avatar Company Uses the Indirect Method to Prepare Its Statement

Multiple Choice

Avatar Company uses the indirect method to prepare its statement of cash flows. Please refer to the following information for the year 2014.
$\begin{array}{llr} \text {- Net cash flows from operating activities: } & \text { \( \$ 32,000 \) positive}\\ \text { - Net cash flows from operating activities: } & \text { \( \$ 38,000 \) negative}\\ \text {- Net cash flows from financing activities: } & \text { \( \$ 9,000 \) positive} \end{array}$

-
How much was the net change in cash during the year?

A) $3,000 negative
B) $79,000 positive
C) $3,000 positive
D) $61,000 negative