please help asap!!

Inches Manufacturing's trial balances at December 31,2019 , and December 31,2020 , (after temporary accounts were closed) are shown below. All accounts have normal balances. You have the following additional information: - Equipment with a net book value of $10,000 was sold for $12,000, cash during the year. The equipment originally cost $50,000. - During 2020, Inches paid $5,000 down on equipment purchase and financed the balance. That was the only purchase of equipment made during the year. - The company issued common stock during the year, for cash. - No dividends were declared during the year. - Inches used the indirect method in its Statement of cash flows. What was reported as net cash from operating activities in Inches' Statement of cash flows for 2020 ? Select one: a. $37,600 b. $(2,400) c. $(23,200) d. $(22,400)