Krech Corporation's comparative balance sheet appears below:

Comparative Balance Sheet
	Ending Balance			Beginning Balance
Assets:
Current assets:
Cash and cash equivalents	$	48,000		$	33,800
Accounts receivable		26,500			37,000
Inventory		92,000			81,500
Prepaid expenses		15,400			11,700
Total current assets		181,900			164,000
Property, plant, and equipment		578,000			558,000
Less accumulated depreciation		289,000			251,100
Net property, plant, and equipment		289,000			306,900
Total assets	$	470,900		$	470,900
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	40,300		$	26,000
Accrued liabilities		69,000			95,500
Income taxes payable		109,500			111,500
Total current liabilities		218,800			233,000
Bonds payable		127,000			107,000
Total liabilities		345,800			340,000
Stockholders equity:
Common stock		62,000			43,000
Retained earnings		63,100			87,900
Total stockholders equity		125,100			130,900
Total liabilities and stockholders' equity	$	470,900		$	470,900

The company's net income (loss) for the year was $(12,400) and its cash dividends were $12,400. It did not sell or retire any property, plant, and equipment during the year. The company uses the indirect method to determine the net cash provided by operating activities.

The company's net cash provided by (used in) operating activities is:

A. $42,900

B. $13,100

C.$32,400

D. $7,600