Kinder Company reported a Gain on Sale of Asset of $5,000 and Depreciation Expense of $35,000 on its 2020 Income Statement and the following on its 2020 and 2019 Balance Sheet:

	2020	2019
Accounts receivable	$42,000	$29,000
Inventory	$60,000	$80,000
Prepaid rent	$5,000	$4,000
Accounts payable	$36,000	$32,000
Income tax payable	$14,000	$16,000
Accrued liabilities	$8,000	$4,000

Using the indirect method, what are total net adjustments to Net Income to arrive at Cash Flows from Operating Activities?

Group of answer choices

$42,000

$17,000

$21,000

$22,000