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	2300
Gain on Sale of Plant Assets	5300
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	1600
Income Tax Expense	5100
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 $1200.

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

		a. $40,700
		b.$11,800
		c. $35,400
		d.$26,700