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, 2019
Sales Revenue	$249,000
Interest Revenue	2,300
Gain on Sale of Plant Assets	5,300
Total Revenues and Gains		$256,600
Cost of Goods Sold	124,000
Salary Expense	43,000
Depreciation Expense	14,000
Other Operating Expenses	20,000
Interest Expense	1,600
Income Tax Expense	5,100
Total Expenses		207,700
Net Income (Loss)		$48,900

Additional information provided by the company includes the following:

1. Current assets, other than cash, increased by $21,000.

2. Current liabilities decreased by $1,200.

Compute the net cash provided by (used for) operating activities.

A.

$35,400

B.

$11,800

C.

$26,700

D.

$40,700