Please explain how you got the answer.

44. Bilton Company reported net income of $30,000 for the year. During the year, accounts receivable increased by $7,000, accounts payable decreased by $3,000 and depreciation expense of $5,000 was recorded. Net cash provided by operating activities for the year is A) $25,000. B) $45,000. C) $29,000. D) $30,000