Baxter Company reported a net loss of $16,511 for the year ended December 31. During the year, accounts receivable decreased by $5,458, merchandise inventory increased by $10,744, accounts payable increased by $9,337, and depreciation expense of $5,304 was recorded. During the year, operating activities under the indirect method

a.provided net cash of $16,511

b.provided net cash of $7,156

c.used net cash of $7,156

d.used net cash of $16,511