Kendrick Company Began the Current Year with the Following At the End of the Current Year, the Company Showed

Multiple Choice

Kendrick Company began the current year with the following: During the current year, the following events occurred:
$\begin{array}{cc}1,200 & \text { Accounts written off } \\30,000 & \text { Sales on account } \\2,000 & \text { Bad debt expense recognized }\end{array}$ At the end of the current year, the company showed a balance in gross accounts receivable (before the allowance for doubtful accounts) of $16,800.
What amount would be shown as an operating cash inflow in the statement of cash flows under the indirect method?

A) $21,000
B) $22,000
C) $30,000
D) $28,200