26 Fare Company reported a net loss of $31,000 for the year ended December 31, 2013. During the year, accounts receivable decreased $15,000, merchandise inventory increased $24,000, accounts payable increased by $30,000, and depreciation expense of $15,000 was recorded. During 2013, operating activities provided net cash of $5,000. used net cash of $5,000. provided net cash of $23,000. used net cash of $23,000