Creble Company Reported Net Income for 2018 in the Amount

Multiple Choice

Creble Company reported net income for 2018 in the amount of $40,000. The company's financial statements also included the following: $\begin{array}{lll}\text {Increase in accounts receivable }&\$4,000\\\text {Decrease in inventory }&2,000\\\text {Depreciation expense }&3,000\\\text {Gain on sale of equipment }&5,000\\\end{array}$
In the statement of cash flows what is net cash provided by operating activities under the indirect method?

A) $36,000.
B) $41,000.
C) $40,000.
D) $38,000.