Assume that there were no sales of

longterm

assets, no interest revenue, and no expenses other than the expenses shown above. Also, assume that Accounts Payable are for purchases of merchandise inventory only. Accrued liabilities relate to operating expenses. What amount will be shown for the net cash provided by operating activities?

Optics Company uses the direct method for preparing its statement of cash flow. Optics reports the following information regarding 2025: From the income statement: Sales Revenues, $270,000 Cost of Goods Sold, $213,000 Operating Expenses, $32,000 Net Income $25,000 From the balance sheet: Accounts Receivable Merchandise Inventory Accounts Payable Accrued Liabilities Beginning Balance $14,600 24,200 6,700 4,600 Ending Balance $18,500 18,200 13,800 2,000 A. $31,600 B. $66,200 C. $25,000 D. $17,900