Net income is \(\$ 17,000\), depreciation is \(\$ 9,000\), and amortization is \(\$ 3,000\). In addition, the sale of a plant asset generated a \(\$ 4,000\) gain. Current assets other than cash increased by \(\$ 6,000\), and current liabilities increased by \(\$ 8,000\). What was the amount of cash flow from operations? (p. 748)

a. \(\$ 23,000\)

b. \(\$ 27,000\)

c. \(\$ 31,000\)

d. \(\$ 35,000\)