Chino Company reported net income of $24,500 for the current year. During the year, Inventory decreased by $7,800, Accounts Payable decreased by $8,400, Depreciation Expense was $10,800, and Accounts Receivable increased by $7,300. If the indirect method is used, what is the net cash provided by operating activities?

A)$27,400.

B)$44,200.

C)$58,800.

D)$11,300.