Neutral Paints Company uses the direct method for preparing its statement of cash flow. Neutral reports the following information regarding 2017 : From the income statement: Sales Revenues, $269,000 Cost of Goods Sold, $211,000 Operating Expenses, $35,000 A. $33,000 B. $39,200 C. $37,200 D. $35,000 Neutral Paints Company uses the direct method for preparing its statement of cash flow. Neutral reports the following information regarding 2017 : From the income statement: Sales Revenues, $269,000 Cost of Goods Sold, $211,000 Operating Expenses, $35,000 A. $33,000 B. $39,200 C. $37,200 D. $35,000