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 $253,000 Interest Revenue 2,800 Gain on Sale of Plant Assets 5,800 Total Revenues and Gains $261,600 Cost of Goods Sold 122,000 Salary Expense 45,000 Depreciation Expense 15,000 Other Operating Expenses 20,000 A. $13,000 B. $44,800 C. $39,000 OD. $29,800