Morey Company's net income last year was P27,000 and cash dividends declared and paid to the company's stockholders totaled P13,000. Changes in selected balance sheet accounts for the year appear below: Increases (Decreases) Debit balances: Accounts receivable P 8,000 Inventory. (3,000) Prepaid expenses... 4,000 Credit balances: Accumulated depreciation.... 18,000 Accounts payable Taxes payable. 6,000 ..(4,000) Bonds payable. 10,000 Based solely on this information, the net cash provided by operations under the indirect method on the statement of cash flows would be