Consider the following consecutive balance sheets and income statement for a firm. Balance Sheet Year 1 Year 2 Income Statement for Year 2 Cash 9 11 Revenues (all on credit) 20 Accounts Receivable 10 15 SG&A Expense -14 PP&E 4 10 Depreciation Expense -1 Accumulated Depreciation -1 -2 Tax Expense -2 Total Assets 22 34 Net Income 3 Accounts Payable 10 16 Stock 5 10 7 8 Retained Earnings Total Liabilities & Owners' Equity What is total operating cash flow? Select one: a. - $7 O b. + $5 O c. None of the listed answers. O d. + $15 e. - $5 22 22 34