Cathy Company had the following transactions during 2021: . The company was started when it received $38,000 cash from the owners who purchased stock. The company purchased equipment on January 1 that cost $20,000 cash. The equipment had a three-year useful life and a $2,000 salvage value. Cathy Company uses straight-line depreciation. Services provided for cash were $14,000. $3,200 of supplies were purchased on account. . Services provided on account were $19,000. On November 1, the company paid cash of $7,200 in advance for six-months' rent, beginning immediately. . Cash collections of accounts receivable amounted to $7,000. $1,000 of the accounts payable were paid. Supplies on hand as of December 31 amounted to $1,200. A $600 cash dividend was declared and paid to the owners. Net cash provided by operating activities for the period ending December 31, 2021 would be: Net cash provided by operating activities for the period ending December 31, 2021 would be: $28,000 $12.800 $12,200 $13,800 $31,200