Alvez reports net income of 2989 for the year ended December 31. It also reports 594 depreciation expense and a 363 gain on the sale of equipment (book value 793, carrying amount 921, sale at 558). Its balance sheet reveals a 148 decrease in accounts receivable, a 133 decrease in prepaid expenses, a 263 increase in accounts payable, a 114 increase in wages payable, a 436 increase in book value equipment (the increase takes into account of any equipment purchase and sale), and a 151 decrease in notes payable. Calculate the net change in cash for the year.

A.

4990

B.

3554

C.

2466

D.

2989

E.

3782