A. $13,200 B. $33,600 C. $39,500 D. $25,500

Kentucky Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Kentucky Company Income Statement Year Ended December 31 2025 Sales Revenue Interest Revenue Gain an Sale of Plant Assets Total Revenues and Gains Cast of Goads Sold Salary Expense Depreciation Expense Other Operating Expenses S249,ooo 3,000 S257 124,000 417000 14,000 23,000 O B. $13,200 $33,600 $39,500 $25,500