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 $249,000 Sales Revenue Interest Revenue Gain on Sale of Plant Assets Total Revenues and Gains Cost of Goods Sold Salary Expense Depreciation Expense Other Operating Expenses A. $21,000 B. $27,700 C. $33,000 O D. $11,900 2,000 5,300 124,000 43,000 12,000 24,000 $256,300

A. $21,000 B. $27,700 C. $33,000 D. $11,900