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K Kentucky Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Kentucky Company Income Statement Year Ended December 31, 2025 Sales Revenue $247,000 Interest Revenue 2,300 Gain on Sale of Plant Assets 5,900 Total Revenues and Gains $255,200 Cost of Goods Sold 125,000 Salary Expense 42,000 Depreciation Expense 13,000 Other Operating Expenses 21,000 Interest Expense 1,900 Income Tax Expense 5,000 207,900 Total Expenses O A. $31,400 OB. $24,300 O C. $12,800 O D. $37,300