Apple Heating Co. reported $27,000 of net income. The company uses the visual inspection method to complete the statement of cash flows. Additional information is listed below:

Account	Change
Prepaid assets	$400 increase
Inventory	700 decrease
Accounts payable	250 decrease
Dividends payable	50 increase

The net cash provided by operating activities was

$27,150

$26,850

$27,050

$26,900