Creble Company reported net income for 2013 in the amount of $42,000. The company's financial statements also included the following:

Increase in accounts receivable	$4,600
Decrease in inventory	2,400
Depreciation expense	3,500
Gain on sale of equipment	5,000

In the statement of cash flows what is net cash provided by operating activities under the indirect method?

$42,700.

$31,300.

$57,500.

$38,300.

The changes in account balances for Elder Company for 2013 are as follows:

Assets	$495,000 debit
Common stock	233,000 credit
Liabilities	150,000 credit
Paid-in capital