Ayayai Corp. reported a net loss of $13200 for the year ended December 31, 2017. During the year, accounts receivable decreased $6600, inventory increased $10560, accounts payable increased by $13200, and depreciation expense of $7920 was recorded. During 2017, operating activities

a. provided net cash of $9240.

b. provided net cash of $3960.

c. used net cash of $3960.

d. used net cash of $9240.