The Accounting Records of Miller Company Provided the Data Below

Multiple Choice

The accounting records of Miller Company provided the data below ($ in 000s) . $\begin{array}{lr}\text { Net income }&\$17,500\\\text { Depreciation expense } & 8,400 \\\text { Increase in accounts receivable } & 4,400 \\\text { Decrease in inventory } & 6,400 \\\text { Decrease in prepaid insurance } & 1,500 \\\text { Decrease in salaries payable } & 2,700 \\\text { Increase in interest payable } & 900\end{array}$ What is the net cash provided (used) by operating activities?

A) $20,600
B) $27,600
C) $3,800
D) ($27,600)
E) $41,800