Baxter Company reported a net loss of $17,821 for the year ended December 31. During the year, accounts receivable decreased by $5,159, merchandise inventory increased by $9,897, accounts payable increased by $9,088, and depreciation expense of $4,890 was recorded. During the year, operating activities under the indirect method

a.used net cash of $17,821 b.provided net cash of $8,581 c.used net cash of $8,581 d.provided net cash of $17,821